2024 (6) TMI 1487

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....NTURI RAMA RAO, AM: This is an appeal filed by the assessee directed against the order of National Faceless Appeal Centre (NFAC), Delhi dated 07.11.2023 for the assessment year 2012-13. 2. Briefly, the facts of the case are that the appellant is a Department of Government of Maharashtra. The TDS Officer, i.e, ITO (TDS), Nanded noticed that the appellant department failed to file the Quarterl....

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....icer levying the penalty. 4. Being aggrieved, the appellant is in appeal before this Tribunal in the present appeal. 5. When the matter was called, none appeared on behalf of the appellant despite due service of notice of hearing. Therefore, we proceed to dispose of the appeal ex parte qua the assessee. 6. On the other hand, ld. Sr. DR placing reliance on the orders of the lower authoriti....