The Income Tax Appellate Tribunal (ITAT), Pune bench has observed that the order of the income tax department imposing late fee under section 234E of the Income Tax Act, 1961 for the delay in filing TDS statement is an appealable order.
The assessee, Commandant S.R.P.F. GR-VII Welfare Fund filed an appeal against the order of the Assistant Commissioner of Income Tax Central Processing Cell -TDS levying Late Fee of Rs.11,000/- u/s 234E of the Act. On appeal, the Commissioner, rejected the same holding that the appeal is not maintainable as theLevy of late Fee u/s 234 E is not appealable as per Section 246A. The assessee approached the Tribunal for relief. The List of appealable orders is given in Section 246A of the Act.
A division bench of the Tribunal consists of Shri S.S.Godara, Judicial Member and Dr. Dipak P. Ripote, Accountant Member has observed that“In this case, the Appellant assessee had filed an appeal before the ld.CIT(A) against the Intimation u/s 200A of the Act. The said fact is clearly mentioned in Form-35, Column Number 2a. Therefore, as per section 246A of the Act, the assessee has a right to file an appeal before the ld.CIT(A) against the intimation under section 200A of the Act. Therefore, we are of the opinion that the ld.CIT(A) has erred in holding that the appeal is not maintainable. Hence, the issue is set aside to the file of the ld.CIT(A) to be decided afresh after giving an opportunity to the assessee. Accordingly, grounds raised by the assessee are allowed for statistical purpose.”
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