APT Packaging Limited vs. Income Tax Officer

Parties Involved

Facts Summary

APT Packaging Limited, a limited company, filed appeals against the levy of Late Fee under section 234E of the Income Tax Act, 1961 for delay in furnishing TDS statements for various quarters. The assessee filed consolidated appeals for each assessment year, which is not in accordance with the Income Tax (Appellate Tribunal), Rules, 1963. The assessee is required to file separate appeals for each TDS return/Intimation under section 200A of the Act. The assessee filed consolidated appeals before the Commissioner of Income Tax (Appeals), but the assessee if interested in pursuing the appeal will have to file 26 separate appeals in total. The assessee has filed the appeals within the time limit prescribed under the Income Tax Act, within two months from the end of the month of passing of the appellate order.…

Legal Issues

• 1. Whether the assessee can file consolidated appeals for multiple TDS returns?

Judgment Outcome

Decided in favour of Assessee.

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