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2022 (7) TMI 1108 - AT - Income TaxAppealable orders before Commissioner (Appeals) u/s 246A - Levy of late Fee u/s 234E - intimation under section 200A - HELD THAT:- In this case the Appellant assessee had filed an appeal before the CIT(A) against the Intimation u/s 200A of 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 decided a fresh after giving opportunity to the assessee. Accordingly, grounds raised by the assessee are allowed for statistical purpose.
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