2024 (3) TMI 1373

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.... Assessee : Shri Amod Vaze-AR. For the Revenue by Shri B.S. Rajpurohit-Addl. CIT (DR). ORDER PER DR. DIPAK P. RIPOTE, AM: The assessee i.e. Kedar Infrastructure filed M.A. Nos. 265 to 270/PUN/2023 against a common order of ITAT in ITA Nos. 228 to 233/PUN/2023 dated 05.04.2023. 2. All the Miscellaneous Applications were heard together as issue involved was common. We have h....

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....tion report, downloaded from the systems. The Id. AR also admitted before us that he has not filed any copy of order under section 200A either before the Id. CIT (A) or before the Hon'ble ITAT The Id.AR admitted that he has merely filed copy of the justification report downloaded from the Income Tax Systems. Thus, in this case, it is an admitted fact that assessee has filed an appeal before the Id....

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....pectfully submitted that Justification is the only Report generated by TDS-CPC. As there was no provision of passing an appealable order u/s 200A, the question of submitting such an order (before CIT (A) or Hon'ble ITAT) is impossible. 3. The assessee cannot be asked to produce the order which is inherently impossible. 4. This Miscellaneous Application is necessitated to consider....

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....(A). There is no provision in the Income Tax Act to file an appeal against a letter issued by AO. Therefore, ITAT vide order dated 05.04.2023 upheld the order of ld. CIT(A). 5. No specific apparent mistake has been pointed out by the assessee in the impugned order. In these facts and circumstances of the case, the Miscellaneous Application of the assessee is dismissed. 6. In the result, Misc....