2023 (4) TMI 1379

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....ssee : Shri Amol Vaze-AR. For the Revenue : Shri Suhas Kulkarni, IRS-Addl.CIT. ORDER PER BENCH : These six appeals filed by the one Assessee are directed against the separate orders of ld. Commissioner of Income Tax(Appeals)[NFAC], Delhi, all dated 16.02.2023. These six appeals were heard together and decided by common order as the issue involved is same in both the quantum appeals. Th....

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.... in confirming the fine of Rs 7,712/- u/s 234E for the period prior to 01st June, 2015." Brief facts of the case : 2. The relevant paragraph of the order of the Ld. Commissioner of Income Tax (NFAC) is reproduced here as under : "It is seen from the Form-35 that the appellant mentioned the order appealed against as 200A. However, no such order was enclosed to Form-35. A letter of IT....

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.... the ld.AR, whether assessee had filed copy of order under section 200A before the ld. CIT(A). The ld.AR admitted that assessee had filed an appeal against letter of the AO and justification report, downloaded from the systems. The ld.AR also admitted before us that he has not filed any copy of order under section 200A either before the ld. CIT(A) or before the Hon'ble ITAT. The ld.AR admitted tha....

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....ssed the appeal of the assessee as not maintainable, the ld. CIT(A)'s observations regarding merits of the case are outside the scope of the order. We do not intend to comment on the merits of the case. 3. Accordingly, Ground No. 1 of the assessee is dismissed. Ground No. 2 : 4. Ground No. 2 is regarding the merits of the case. No order under section 200A has been filed bef....