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2023 (4) TMI 998 - ITAT VISAKHAPATNAMSeeking waiver for late fee and rectification U/s. 154 before the Ld. AO - Late filing fee u/s. 234E - assessee has filed e-TDS return belatedly for the respective quarters of the impugned AY under consideration which was processed u/s. 200A of the Act - HELD THAT:- Assessee filed a letter on 24/01/2019 seeking waive-off of late fee and rectification u/s.154 before the AO. AO did not pass any rectification order since it is not a petition u/s.154. ITO (TDS), Ward-1, Visakhapatnam responded to the assessee’s letter stating that the waive-off of the late filing fee is out of his scope. In our view the assessee ought to have filed a petition seeking rectification of the order passed by the Ld. AO instead of filing a letter. Assessee filed an appeal based on the letter issued by the Ld. ITO (TDS), Ward-1, Visakhapatnam instead of filing the appeal against the intimation. CIT(A)-NFAC, following the provisions of section 246A of the Income Tax Act, 1961 dismissed the appeal of the assessee in limine as the same is not a maintainable appeal. One can clearly understand that the letter issued by the Ld. ITO, Ward-1, Visakhapatnam dated 10/05/2019 is nothing but a response to the letter filed by the assessee seeking waive-off of late filing fee imposed by the Ld. AO. Therefore it is not an appealable order before the Appellate Authorities as described in the provisions of the IT Act, 1961. CIT(A)-NFAC has rightly concluded that the grounds of appeal raised by the assessee cannot be adjudicated on merits since the appeal itself is not maintainable and therefore dismissed in limine. We have no hesitation to come to a conclusion that the Ld. CIT(A)-NFAC’s order holds good as there is no infirmity in the order of the Ld. CIT(A)-NFAC and accordingly no interference is required. Assessee appeal dismissed.
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