Appeal not allowable against computer extract of demand raised by CPC-TDS at traces website. Assessee granted liberty to file appeal after obtaining order
ABCAUS Case Law Citation:
ABCAUS 3235 (2020) (01) ITAT
Important case law relied upon by the parties:
M/s. Asan Memorial Association
In the instant case, the assessee had filed appeals against the order of the CIT(A) in dismissing the appeal against the levy of late fee u/s 234E of the Income Tax Act, 1961 (the Act).
It was a submission of the assessee that there was a delay in filing of the TDS returns by the assessee company and the returns were processed by the CPC-TDS u/s 200A of the Act by which the demands were raised on the assessee company u/s 234E for the delayed filing of the TDS returns.
It was a submission that the issue was squarely covered by the decision of the Co-ordinate Bench of the Tribunal wherein following the decision of the Hon’ble Gujarat High Court, it was held that the provision of Section 234E had been introduced w.e.f 01.06.2015 and consequently the same cannot be levied retrospectively.
It was a submission that the CIT(A) had dismissed the appeal of the assessee on two grounds, first, on account of the twenty days delay in filing of the appeals and secondly on account of recording that the appeals had been filed on the basis on the letter and not the order.
It was the submission of the assessee that as the demand was raised on the assessee by the CPC-TDS, no specific order was available. It was a submission that the issues in the appeals may be restored to the file of the CIT(A) for adjudication on merits.
Appeal not maintainable against computer extract of demand raised by CPC-TDS
The Tribunal observed that the appeals had been filed against the computer extract of the TDS traces which was not an order for the purpose of filing an appeal before the CIT(A).
In these circumstances, the Tribunal opined upheld the order of the CIT(A) rejecting the appeals on the grounds that the same were not filed against the order of levy.
However, liberty was granted to the assessee to file proper appeals before the CIT(A) in accordance of law, after obtaining the appropriate orders, wherein the levy had been made on the assessee, by following the procedures provided under law.
Thus, the appeals of the assessee was dismissed.
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