SATYA CONSTRUCTIONS,BENGALURU vs. THE INCOME TAX OFFICER (TDS), WARD-3(2), BANGALORE

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ITA 744/BANG/2020Status: DisposedITAT Bangalore19 August 2021AY 2013-142 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 requested to withdraw the appeals as the issue of interest under Section 234E was settled by payment. The Tribunal allowed the withdrawal of the appeals.

What were the facts?

The assessee filed appeals against the CIT(Appeals) order concerning interest levied under Section 234E for assessment years 2013-14 to 2015-16. The assessee had already paid the interest in question.

What were the issues?

The primary issue was the levy of interest under Section 234E. The appeal was withdrawn by the assessee after paying the interest.

Which sections of the Income-tax Act were involved?

Section 234E

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH : BANGALORE

Before: SHRI CHANDRA POOJARI & SMT. BEENA PILLAI

For Appellant: Smt. R. Pratibha, Advocate
For Respondent: Shri Kannan Narayanan, Jt. CIT(DR)(ITAT), Bengaluru
Hearing: 19.08.2021Pronounced: 19.08.2021

Per Bench These appeals by the assessee are against the common order dated 23.07.2019 of the CIT(Appeals)-10, Bengaluru for the assessment years 2013-14 to 2015-16.

2.

At the time of hearing, the ld. AR for the assessee submitted that the issue involved in all these appeals is with regard to interest levied u/s. 234E of the Income-tax Act, 1961 [the Act]. It was further submitted that the assessee has paid the said interest and the appeals may be allowed to be withdrawn. Accordingly, all these appeals are dismissed as withdrawn.

3.

In the result, the appeals are dismissed as withdrawn.

Pronounced in the open court on this 19th day of August, 2021.

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