TaxTMI 
TaxTMI 
2023 (4) TMI 998
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....BA/NFAC/S/250/2022- 23/1045777903(1) & ITBA/NFAC/S/250/2022-23/1045778241(1),dated 21/09/2022; arising out of the order by Income Tax Officer, TDS, Ward-1, Visakhapatnam. Since the issues involved in all these appeals are identical, for the sake of convenience, they are clubbed, heard together and disposed off in this consolidated order. 2. At the outset, it is noted from the record that there is a delay of 16 days in filing the instant appeals before the Tribunal. Explaining the reasons for belated filing of the appeals, the Ld. Authorized Representative [AR] drawn our attention to the petition filed by the assessee seeking condonation of delay and read out the contents of the petition. For the sake of reference, the relevant portion of t....
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....ggrieved by the decision of the Ld. AO levying the late filing fee U/s. 234E of the Act, the assessee filed a letter dated 24th January, 2019 seeking waiver of late filing fee and rectification U/s. 154 before the Ld. ITO (TDS), Ward-1, Visakhapatnam. The Ld. ITO vide letter dated 10/5/2019 rejected the application for waive-off of demand considering the provisions of the Income Tax Act, 1961 by stating that there is no scope for waive-off of late filing fee U/s. 234E of the Act. Aggrieved by the letter of the Ld. ITO dated 10/5/2019, the assessee preferred an appeal before the Ld. CIT(A)-NFAC. 6. Before the Ld. CIT(A)-NFAC, the assessee contested the denial of the waive-off letter dated 10/5/2019 issued by the Ld. ITO (TDS) Ward-1, Visakh....
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....it is out of his scope to waive-off the late filing fee. Therefore, the assessee has filed an appeal before the Ld. CIT(A)-NFAC based on the letter issued by the Ld. ITO. The Ld. AR further submitted that the section 200A of the Act has been amended by the Finance Act, 2015 which came into effect from 01/06/2015 and certain new clauses (c) & (d) were inserted in section 200A of the Act. He further contended that prior to the amendment U/s. 200A of the Act w.e.f 1/6/2015, levy of fee U/s. 234E was not tenable. Therefore, the Ld. AR submitted that the Ld. Revenue Authorities are erred in levying the late filing fee and on appeal the Ld. CIT(A)-NFAC ought to have deleted the demand of late filing fee. Therefore the Ld. AR pleaded that the enti....
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....T (A)-NFAC is given in para 7.2 of his order and it is extracted herein below for reference: "7.2. Bare perusal of the above section shows that letter issued for recovery of dues is not appealable. Letter dated 10/05/2019 has been issued by Income Tax Officer (TDS), Ward-1, Visakhapatnam. As per Form 35 column-2(c), it has been received on 10/05/2019 and appeal has been filed. It should be carefully noted that cause for grievance arose when order U/s. 200A/234E was passed which is appealable. Consequently, grounds of appeals being agitated, are primarily directed against order passed U/s. 200A/234E wherein penalty / late filing fees was levied, whereas appeal has been filed against letter dated 10/05/2019. In view of the above facts, grou....
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....tion (5) of section 185 in respect of an assessment for the assessment year commencing on or before the 1st day of April, 1992; (h) an order cancelling the registration of a firm under sub-section (1) or under sub-section (2) of section 186 in respect of any assessment for the assessment year commencing on or before the 1st day of April, 1992 or any earlier assessment year; (i) an order made under section 237; (j) an order imposing a penalty under- (A) section 221; or (B) section 271, section 271A, section 271F, section 272AA or section 272BB; (C) section 272, section 272B or section 273, as they stood immediately before the 1st day of April, 1989, in respect of an assessment for the assessment year commencing on the 1st day of ....
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....respectively. (2) Notwithstanding anything contained in sub-section (1) of section 246, every appeal under this Act which is pending immediately before the appointed day, before the Deputy Commissioner (Appeals) and any matter arising out of or connected with such appeals and which is so pending shall stand transferred on that date to the Commissioner (Appeals) and the Commissioner (Appeals) may proceed with such appeal or matter from the stage at which it was on that day: Provided that the appellant may demand that before proceeding further with the appeal or matter, the previous proceeding or any part thereof be reopened or that he be re-heard. Explanation.-For the purposes of this section, "appointed day" means the day appointed by....