Appeal against demand for late filing of tds returns

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An Income Tax Officer has issued a demand notice for late filing of TDS returns for the financial years 2012-13, 2013-14, and 2014-15. To file an appeal with the CIT Appeals, a copy of the demand order is necessary. If the client doesn't have the original notice, a duplicate can be requested from the jurisdictional ITO. The appeal must generally be filed within 30 days of receiving the demand notice, though the CIT Appeals may condone delays if sufficient cause is shown, requiring an application with Form No. 35 and supporting evidence.

UBEIDULLA

UBEIDULLA (Querist)
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22 September 2022 TDS ITO issued notice to pay demand for late filing of tds returns for F.Y. 2012-13, 2013-14
and 2014-15. For filing an appeal to CIT Appeals, an order for such demand is required.
How to generate copies of such orders raising demand?
Can the experts explain please.

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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22 September 2022 As per Section 249(2), appeal should be presented within 30 days of the following date:
(a) Where the appeal relates to any assessment or penalty, the date of service of notice of demand relating to the assessment or penalty.
(b) In any other case, the date on which intimation of the order sought to be appealed against is served.
The Commissioner of Income-tax (Appeals) may admit belated application on sufficient cause being shown. Application for condonation of delay in filing the appeal, giving the reasons for the delay, along with necessary evidences should be filed with Form No. 35 (i.e., form of appeal). The Commissioner of Income-tax (Appeals) can condone the delay in filing the appeal if genuine reason exists for delay.

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UBEIDULLA

UBEIDULLA (Querist)
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22 September 2022 Notice of demand not available with the client. How to generate copies of notices of demand.
Kindly guide me...

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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22 September 2022 Can request your jurisdictional ITO for its duplicate copies.

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