CUBIX AUTOMATION PRIVATE LIMITED,PUNE vs. THE INCOME TAX OFFICER,TDS-1, PUNE

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ITA 749/PUN/2023Status: HeardITAT Pune26 July 20233 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The assessee filed a withdrawal letter requesting to withdraw the appeals. The Revenue did not object to this request. Consequently, the Tribunal allowed the withdrawal of the appeals.

What were the facts?

The assessee, Cubix Automation Private Limited, filed a batch of twelve appeals against the levy of late filing fees under Section 234E read with Section 200A of the Income Tax Act. The assessee argued that the lower authorities erred in levying these fees.

What were the issues?

The primary issue was the correctness of the levy of late filing fees under Section 234E. However, the appeals were dismissed as withdrawn before a substantive decision on the issue.

Which sections of the Income-tax Act were involved?

Section 234E,Section 200A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE “A” BENCH : PUNE

Before: SHRI SATBEER SINGH GODARA & DR. DIPAK P. RIPOTE

Hearing: 26.07.2023Pronounced: 26.07.2023

PER BENCH :

1.

The instant batch of twelve appeals pertains to a single assessee viz., Cubix Automation Private Limited. All the other relevant particulars already stand tabulated hereinabove.

Heard both the parties. Case files perused.

2 ITA.Nos.742 to 753/PUN./2023 Cubix Automation Private Limited, Pune. 2. Learned counsel; after vehemently arguing the matter in favour of assessee’s pleadings and that both the learned lower authorities have erred in law and on facts in levying sec.234E r.w.s.200A late filing fee, has filed a letter before us reading as under :

3.

The Revenue is equally fair enough in not objecting to the assessee’s foregoing withdrawal letter. Ordered accordingly.

3 ITA.Nos.742 to 753/PUN./2023 Cubix Automation Private Limited, Pune. 4. These assessee’s twelve appeals are dismissed as withdrawn in foregoing terms. A copy of this common order be placed in the respective case files.

Order pronounced in the open Court on 26.07.2023.

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