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TMI Blog2022 (7) TMI 1108X X X X Extracts X X X X X X X X Extracts X X X X ..... the Act. The said fact is clearly mentioned in the 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 u/s 200A of the Act. Therefore, we are of the opinion that the CIT(A) has erred in holding that the appeal is not maintainable. Hence, the issue is set aside to the file of the CIT(A) to be de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e decided together by a consolidated order. For the sake of convenience, we take the Appeal in ITA No.1937/PUN/2019 for A.Y.2018-19 as lead case. 2. The grounds of appeal by the assessee in ITA No.1937/PUN/2019 as under: 1) The learned Commissioner of Income Tax(Appeals) 10, Pune erred in confirming levy of fees U/S 234E of Income Tax Act, 1961 of Rs.11,000/- 2) The Learned Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Act for Quarter-1 of F.Y.2017-18 levying Late Fee of Rs.11,000/- u/s 234E of the Act. 3.1 Aggrieved by the said intimation the appellant assessee filed an appeal before the Commissioner of Income Tax(A)10 Pune. The Commissioner has held that the appeal is not maintainable as the Levy of late Fee u/s 234 E is not appealable as per Section 246A.Aggrieved by the said order of the CIT(A) the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ection 143 or sub-section (1) of section 200A or sub-section (1) of section 206CB, where the assessee or the deductor or the collector objects to the making of adjustments, or any order of assessment under sub-section (3) of section 143 except an order passed in pursuance of directions of the Dispute Resolution Panel or an order referred to in sub-section (12) of section 144BA or section 144, to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purpose. 5. In the result, appeal of the assessee is allowed for statistical purpose. ITA No.1936/PUN/2019 for A.Y.2018-19(24Q Q2) ITA No.1938/PUN/2019 for A.Y.2018-19: 6. Both these appeals have identical facts. Therefore, our decision in ITA No.1937/PUN/2019 will apply mutatis-mutandis to the appeal numbers in ITA No.1936/PUN/2019 and 1938/PUN/2019. Accordingly, both these appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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