2023 (7) TMI 16

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..... he present appeal has been preferred by the assessee against the order dated 31.12.2022 of the National Faceless Appeal Centre (hereinafter referred to as the 'CIT(A)') passed u/s 250 of the Income Tax Act (hereinafter referred to as the 'Act'). 2. The assessee in this appeal has assailed against the levy of late filing fees of Rs. 10,451/- levied by the Assessing Officer u/s 234E of the Act. 3. .....

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..... mstances beyond the control of the assessee. The ld. counsel has further submitted that though the due date for filing of the return was extended by the department upto 31.01.2021. However, due to the aforesaid reasons, the TDS return was return was filed only on 14.05.2021. A certificate has also been given by the concerned chartered accountant of the assessee to the effect as his office was not .....

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