2023 (7) TMI 279

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....eal filed by the assessee is against the order of learned Commissioner of Income-Tax(Appeals)- (National Faceless Appeal Centre, Delhi (NFAC), Delhi vide Order No. ITBA/NFAC/S/250/2022- 23/1042534018 (1)dated 05.04.2022 against the order under Section 200A(1) read with section 194 IA of the Income-tax Act, 1961 (hereinafter referred to as the "Act"), dated 13.04.2019 passed by ACIT, CPC-TDS, Ghazi....

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....in appeal before the learned CIT(A) who confirmed the late filing fee imposed on the assessee. Aggrieved, assessee is in appeal before the Tribunal. 4. Before us, none represented the assessee. From the perusal of the material on record, we note that on last several occasions, nobody has represented the assessee and wherever there was a representation, it was for the purpose of seeking an adjourn....

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.... transaction is in the financial year 2018- 19 relevant to assessment year 2019-20. 6. It is pertinent to mention that assessee had the responsibility to comply with the applicable provisions of the Act. Under the Act, provisions of section 234E are attracted when there is default in furnishing of TDS statement. Provisions of section 234E came into force w.e.f. 01.07.2012. Further, provisions of ....