M/S. GUARDIAN INTEGRATED SECURITY SERVICES (INDIA) PVT. LTD., CHENNAI V. ITO, TDS WARD - 1 (2), CHENNAI

ITA 839/CHNY/2020

• Counselvise Citation: [NaN] 107 COUNSELVISE.COM (IT) 2023 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 4 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-03-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 19-10-2020
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: TDS
• Section: 32; 147; 131; 68; 246; 69; 145; 27; 148; 54; 37; 6; 56; 263; 63; 132; 12; 28; 144; 10; 90; 154; 2; 11; 15; 271(1)(b); 139; 92; 234E; 246A

Judgement Text

आयकर अपीलीय अिधकरण, ‘सी’ ᭠यायपीठ, चे᳖ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI Įी महावीर ͧसंह, उपाÚय¢ एवं Įी ͬगरȣश अĒवाल, लेखा सदèय के सम¢ BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 839/CHNY/2020 िनधाᭅरण वषᭅ /Assessment Year: 2013-14 M/s. Guardian Integrated Security Services (India) Pvt. Ltd., No.148, Valluvarkottam High Road, Nungambakkam, Chennai – 600 034. PAN: AADCG 3326R v. The Income Tax Officer, TDS Ward-1(2), Chennai. (अपीलाथᱮ/Appellant) (ᮧ᭜यथᱮ/Respondent) अपीलाथᱮ कᳱ ओर से/Appellant by : None ᮧ᭜यथᱮ कᳱ ओर से/Respondent by : Shri G. Johnson, Addl.CIT स ु नवाई कȧ तारȣख/Date of Hearing : 02.03.2022 घोषणा कȧ तारȣख/Date of Pronouncement : 03.03.2022 आदेश /O R D E R PER MAHAVIR SINGH, VP: This appeal filed by the assessee is directed against the order of learned Commissioner of Income Tax (Appeals)-6, Chennai in ITA No.1/CIT(A)-6/2019-20, dated 31.01.2020. 2 I.T.A. Nos.839/Chny/2020 2. At the outset, it is noticed that the CIT(A) had dismissed the appeal as defective because the assessee has not filed any order passed u/s.201(1A), 234E or 220(2) of the Act. The CIT(A) noted that simpliciter recovery notice is not an appealable order and appeal cannot be adjudicated upon. Hence, he dismissed the appeal as defective. Further, it is noticed that this appeal before us also time barred by 202 days and no condonation petition is filed. Since, the appeal itself is not maintainable before us because there is no impugned order before the CIT(A) passed by the lower authorities as envisaged in provisions of section 246A of the Act. We noted that a letter C.No.2/Arrear/2018-19/TDS Ward 1(2)/81 dated 25.02.2019 asking for TDS arrears which reads as under:- “As per records of this office, a total sum of Rs.10,55,886/- is the undisputable TDS arrears outstanding as on date under the following category:- Sl. Type of Arrears Amount (in Rs.) 1 Late payment Interest u/s.201(1A) 85,006/- 2 Late Filing fee u/s.234E 9,35,848/- 3 Interest u/s.220(2) 35,032/- 4 Manual Demand 000/- Total 10,55,886/- Financial year wise break-up of total area demand in your case, including the above undisputed demand, can be obtained by logging into TRACES portal and by clicking on “Outstanding Demand” at the bottom of left hand corner of the Home Page. 3 I.T.A. Nos.839/Chny/2020 Since, there is no order as envisaged u/s.246A of the Act, we held that the CIT(A) has rightly dismissed the appeal as not-maintainable and hence, the appeal of the assessee is dismissed. 4. In the result, the appeal filed by the assessee is dismissed. Order pronounced in the court on 3 rd March, 2022 at Chennai. Sd/- Sd/- (िगरीश अᮕवाल) (GIRISH AGRAWAL) लेखा सद᭭य /ACCOUNTANT MEMBER (महावीर ᳲसह ) (MAHAVIR SINGH) उपा᭟यᭃ /VICE PRESIDENT चे᳖ई/Chennai, ᳰदनांक/Dated, the 3 rd March, 2022 RSR आदेश कᳱ ᮧितिलिप अᮕेिषत/Copy to: 1. अपीलाथᱮ/Appellant 2. ᮧ᭜यथᱮ/Respondent 3. आयकर आयुᲦ (अपील)/CIT(A) 4. आयकर आयुᲦ /CIT 5. िवभागीय ᮧितिनिध/DR 6. गाडᭅ फाईल/GF.