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Income Tax Appellate Tribunal, DELHI ‘B’ BENCH,
Before: SHRI N.K. BILLAIYA, & SMT BEENA A. PILLAI
IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘B’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SMT BEENA A. PILLAI, JUDICIAL MEMBER
ITA No 5488/DEL/2016 [A.Y 2013-14] ITA No 5489/DEL/2016 [A.Y 2013-14] ITA No 5490/DEL/2016 [A.Y 2013-14]
M/s Cosmique Limited Vs. The Income-tax officer 58, 1st Floor, Ward 3(4) South Patel Nagar Market New Delhi New Delhi PAN : AAACC 9696 H (Applicant) (Respondent) Assessee By : Shri Ashok Dubey, AR Department By : Shri Mithun Shete, Sr. DR
Date of Hearing : 13.02.2019 Date of Pronouncement : 13.02.2019
ORDER PER BENCH :
The above three appeals by the assessee are preferred against the common order of the ld. CIT(A) – 41, New Delhi dated 13.07.2016 pertaining to A.Y 2013-14.
The Director of the company has filed an application dated 13.02.2019 stating as under:
“Above noted appeals are fixed for today. Imposing of late fee for late filing of TDS return u/s 234E of IT Act. In this respect submit Hon'ble Rajasthan High Court in the case of M/s Dundlod Shikshan Santhan Vs Union Of India.
Followed the decision of High Court of Bombay in the case of Rasmikant Kundalia and upheld the constitutional validity of section 234E and has also decided the issue of legality of orders passed under section 200A levying late filing fees u/s 234E prior to 01.06.2015.
In reference of above decision by the Hon'ble High Courts, which is followed by the ITAT, I withdraw the appeals or if the Appellant Tribunal consider late filling fees charge u/s 234E after with effect from 01.06.2015 may pass appropriate order. I hereby authorized Shr. Ashok Kumar Dubey to appear of my behalf and submit the application.”
In view of the above, the appeals of the assessee are dismissed as withdrawn.
In the result, the appeals of the assessee in ITA Nos. 5488 to 5490/DEL/2016 stand dismissed.
The order is pronounced in the open court on 13.02.2019.
Sd/- Sd/- [BEENA PILLAI] [N.K. BILLAIYA] JUDICIAL MEMBER ACCOUNTANT MEMBER
Dated: 13th February, 2019
VL/