2024 (6) TMI 1487

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....led 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 Quarterly TDS statements as prescribed u/s.200(3) wit....

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....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 authorities prayed for confirmation of the penalty. 7. We hea....