2022 (7) TMI 1108

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....nt Member For the Assessee : None For the Revenue : Shri S P Walimbe - DR ORDER PER DR. DIPAK P. RIPOTE, AM: These Three(03) appeals filed by the same Assessee are directed against the separate orders of ld. Commissioner of Income Tax(Appeals), Pune-10 for the A.Y.2018-19(24Q-Q1), 2018- 19(24Q-Q2) and 2018-19, respectively, all dated 01.10.2019. Since the facts and issue involved in....

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.... quarter April 2017-June 2017 while confirming levy of fees of Rs.11,000/- 4) The appellant prays that the impugned appellate order be set aside and the levy of fees u/s 234E be deleted. 5) The appellant craves leave to add, amend, alter or delete any of the grounds of appeal." ITA No.1937/PUN/2019 for A.Y.2018-19: 3. The issue involved in this case is that the Assistant Co....

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.... before Commissioner (Appeals). 246A. (1) Any assessee or any deductor or any collector aggrieved by any of the following orders (whether made before or after the appointed day) may appeal to the Commissioner (Appeals) against- (a) an order passed by a Joint Commissioner under clause (ii) of sub-section (3) of section 115VP or an order against the assessee where the assessee deni....

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....entioned in the Form-35, Column Number 2a. Therefore, as per section 246A of the Act, the assessee has a right to file an appeal before the ld.CIT(A) against the intimation under section 200A of the Act. Therefore, we are of the opinion that the ld.CIT(A) has erred in holding that the appeal is not maintainable. Hence, the issue is set aside to the file of the ld.CIT(A) to be decided a fresh after....