MS. LALA RAMSWAROOP GD AND SONS, ,JABALPUR vs. ITO (TDS)-1, , JABALPUR

ITA 174/JAB/2025Status: DisposedITAT Jabalpur11 May 2026AY 2014-153 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal permitted the assessee to withdraw the appeals as they had become infructuous due to settlement under the Vivad se Vishwas Scheme and the department issuing Form No. 5 certifying no demand is pending.

What were the facts?

The assessee filed appeals against the CIT(A)'s order concerning late filing fees under Section 234E. The dispute was settled under the Direct Tax Vivad se Vishwas Scheme, 2020, and the assessee paid the demand as per the scheme.

What were the issues?

Whether the late filing fee under Section 234E was leviable for the assessment years in question, and whether the appeals had become infructuous due to settlement under the Vivad se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 234E

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JABALPUR BENCH “SMC”, JABALPUR

Before: SHRI KUL BHARAT

For Appellant: Shri Sukesh Kumar, CA
For Respondent: Shri Rahul Padha, JC-2

PER KUL BHARAT, VICE PRESIDENT.:

These two appeals, filed by the assessee, against the common order dated 29/02/2024 of learned Commissioner Income Tax (Appeals) [hereinafter referred as the “Ld. CIT(A)”]/National Faceless Appeal Centre (NFAC) for the A.Y. 2014-15 & A.Y. 2015-16. The Assessee has raised the following grounds of appeals: -

“ITA. No.174/JAB/2025

1.

The Ld. CIT(A) has not considered the appeal on merit wherein facts and grounds were identically supported and has dismissed the appeal ex-party. On the facts and circumstances and legal position of the case the order of charging late filing fee u/s 234E of the IT Act is con

The order continues below.

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