Dr Khanade Hospital, Pune V. Income Tax Officer (TDS), Pune, Pune

ITA 791/PUN/2023

AI Insights

The case involves Dr. Khanade Hospital appealing against the late filing fee and consequential interest imposed by the Income Tax Officer under sections 200A and 234E of the Income Tax Act, 1961, for the assessment year 2013-14. The original intimation imposing the fee was issued on 22.12.2013, and a subsequent rectification order on 02.03.2023 adjusted the interest component under section 220(2). The Tribunal found that the assessee had not challenged the original intimation order, leading to the dismissal of the appeal. The Tribunal noted that the rectification order was merely consequential to the unchallenged original order.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137021 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-09-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 10-09-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 04-07-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: SANJAY KSHIRSAGAR
• Keywords: TDS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A” : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA No.791/PUN./2023 Assessment Year 2013-2014 Dr. Khanade Hospital, 732-A, Leela Chambers, Pune-Satara Road, Bibvewadi, Pune – 411 037 Maharashtra PAN AADFD9569Q vs. The Income Tax Officer, (TDS), PMT Bldg., Pune – 411 037. Maharashtra. Appellant Respondent For Assessee : Shri Sanjay Kshirsagar For Revenue : Shri Ramnath P Murkunde Date of Hearing : 11.09.2023 Date of Pronouncement : 28.09.2023 आदेश / ORDER PER SATBEER SINGH GODARA, JM : This assessee’s appeal, for assessment year 2013-14, arises against the National Faceless Appeal Centre [in short “NFAC”] Delhi’s Din and Order No. ITBA/NFAC/S/250/2023- 24/1052926968(1), dated 17.05.2023, involving proceedings u/s. 154 of the Income Tax Act, 1961 (in short “the Act”). Heard both the parties. Case file perused. 2. It emerges during the course of hearing that the assessee herein seeks to reverse both the lower authorities action levying “late filing” fee in sec.200A r.w.s.234E proceedings. We note in this clinching factual backdrop that 2 I.T.A.No.791/PUN./2023 the learned lower authorities issued the corresponding intimation way back on 22.12.2013 followed by the corresponding rectification dated 02.03.2023 regarding the consequential interest u/sec.220(2) of the Act dated 02.03.2023; as upheld in NFAC’s lower appellate discussion before us. 3. Faced with the situation, the Revenue vehemently argued before us that the assessee has nowhere challenged the above stated original sec.200A intimation in order dated 22.12.2013 till date. And that the impugned latter order dated 02.03.2023 is merely consequential in nature since involving interest component thereupon only. We find in this factual backdrop that the assessee’s instant appeal does not deserve to be accepted since not having challenged the learned lower authorities original order dated 22.12.2013. We therefore, reject the same with liberty to the assessee to file afresh appeal against the same as per law, in appropriate proceedings. Ordered accordingly. 4. No other ground or argument has been pressed before us. 5. This assessee’s appeal is dismissed in above terms. 3 I.T.A.No.791/PUN./2023 Order pronounced in the open court on 28.09.2023. Sd/- Sd/- (DR.DIPAK P.RIPOTE) (SATBEER SINGH GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Pune; Dated 28 th September, 2023. VBP Copy of the Order forwarded to : 1. The Appellant. 2. The Respondent. 3. The NFAC, Delhi 4. The Pr. CIT (TDS), Pune. 5. DR, ITAT, “A” Bench, Pune. 6. Guard File. BY ORDER // True Copy // Senior Private Secretary ITAT, Pune. S.No. Details Date 1 Draft dictated on 25.09.2023 Sr.PS 2 Draft placed before author 25.09.2023 Sr.PS 3 Draft proposed & placed before the Author .09.2023 J.M. 4 Draft discussed/approved by Second Member .09.2023 A.M. 5 Approved Draft comes to the Sr. PS/PS .09.2023 Sr.PS 6 Kept for pronouncement on .09.2023 Sr.PS 7 Date of uploading of Order .09.2023 Sr.PS 8 File sent to Bench Clerk .09.2023 Sr.PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R. 11 Date of Dispatch of order