Fatehraj Singhvi v. UOI

Pramod Kumar Manpuria, Ranchi vs. DCIT CPC TDS, Ghaziabad

In the result, all the three appeals of the assessee are allowed

Bench: Shri Chandra Mohan Gargआयकर अऩीऱ सं./Ita No.50 To 54/Ran/2018 Assessment Year: 2013-2014(Q-2-26Q) Assessment Year: 2013-2014(Q-3-26Q) Assessment Year: 2013-2014(Q-4-26Q) Assessment Year: 2014-2015(Q-2-26Q) Assessment Year: 2014-2015(Q-1-26Q) M/S Pramod Kumar Manpuria Vs. Dcit, Cpc(Tds), C/O Modern Funishers Ghaziabad, Up Sujata Chow, Main Road, Ranchi-834001 C/O L.K.Saraf & Co. Chartered 2Nd Accountants, Floor, Chauhan Mansion, Lalji Hirji Road, Ranchi-834001 स्थायी ऱेखा सं./ जीआइआर सं./ Pan/Gir No. : Acnpm 3796 Q (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) यनधागररती की ओर से /Assessee By :Shri Saket Modi, Fca राजस्व की ओर से /Revenue By : Shri P.K.Mondal, Acit(Dr) सुनवाई की तारीख / Date Of Hearing : 24/05/2019 घोषणा की तारीख/Date Of Pronouncement 24/05/2019 आदेश / O R D E R These Appeals Have Been Filed By The Assessee Against The Common Order Of Commissioner Of Income Tax (Appeals), Ranchi, All Dated 31.10.2017 For The A.Y. 2013-2014(Q-2-26Q), A.Y. 2013- 2014(Q-3-26Q), A.Y. 2013-2014(Q-4-26Q), A.Y. 2014-2015(Q- 2-26Q) & A.Y. 2014-2015(Q-1-26Q), Respectively. 2. The Common Grievance Of The Assessee In All The Appeals Is That The Cit(A) Has Erred In Dismissing The Assessee'S Appeal In Respect Of Levy Of Late Fee U/S.234E Of The Act.

…h Court decisions and so, this decision in 'Rajesh Kaurani' (supra) holds the field. 4. We do not find the view taken by the ld. CIT(A) to be correct in law. As against 'Rajesh Kaurani' (supra), 'Shri Group of SBI and Ors. Fatehraj Singhvi and Others vs.UOI', 73 Taxmann.com 252 (Ker), as also admitted by the ld. CIT(A) himself, decides the issue in favour of the assessee. The only objection of the ld. CIT(A) is that this decision and others to the same effect have been taken into consideration by the Hon'ble Gujarat High Court while passing 'Rajesh Kaurani' (supra). However, while observing so, the ld. 5 ITA No.…

Pramod Kumar Manpuria, Ranchi vs. DCIT CPC(TDS), Ghaziabad

In the result, all the three appeals of the assessee are allowed

Bench: Shri Chandra Mohan Gargआयकर अऩीऱ सं./Ita No.50 To 54/Ran/2018 Assessment Year: 2013-2014(Q-2-26Q) Assessment Year: 2013-2014(Q-3-26Q) Assessment Year: 2013-2014(Q-4-26Q) Assessment Year: 2014-2015(Q-2-26Q) Assessment Year: 2014-2015(Q-1-26Q) M/S Pramod Kumar Manpuria Vs. Dcit, Cpc(Tds), C/O Modern Funishers Ghaziabad, Up Sujata Chow, Main Road, Ranchi-834001 C/O L.K.Saraf & Co. Chartered 2Nd Accountants, Floor, Chauhan Mansion, Lalji Hirji Road, Ranchi-834001 स्थायी ऱेखा सं./ जीआइआर सं./ Pan/Gir No. : Acnpm 3796 Q (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) यनधागररती की ओर से /Assessee By :Shri Saket Modi, Fca राजस्व की ओर से /Revenue By : Shri P.K.Mondal, Acit(Dr) सुनवाई की तारीख / Date Of Hearing : 24/05/2019 घोषणा की तारीख/Date Of Pronouncement 24/05/2019 आदेश / O R D E R These Appeals Have Been Filed By The Assessee Against The Common Order Of Commissioner Of Income Tax (Appeals), Ranchi, All Dated 31.10.2017 For The A.Y. 2013-2014(Q-2-26Q), A.Y. 2013- 2014(Q-3-26Q), A.Y. 2013-2014(Q-4-26Q), A.Y. 2014-2015(Q- 2-26Q) & A.Y. 2014-2015(Q-1-26Q), Respectively. 2. The Common Grievance Of The Assessee In All The Appeals Is That The Cit(A) Has Erred In Dismissing The Assessee'S Appeal In Respect Of Levy Of Late Fee U/S.234E Of The Act.

…h Court decisions and so, this decision in 'Rajesh Kaurani' (supra) holds the field. 4. We do not find the view taken by the ld. CIT(A) to be correct in law. As against 'Rajesh Kaurani' (supra), 'Shri Group of SBI and Ors. Fatehraj Singhvi and Others vs.UOI', 73 Taxmann.com 252 (Ker), as also admitted by the ld. CIT(A) himself, decides the issue in favour of the assessee. The only objection of the ld. CIT(A) is that this decision and others to the same effect have been taken into consideration by the Hon'ble Gujarat High Court while passing 'Rajesh Kaurani' (supra). However, while observing so, the ld. 5 ITA No.…

Rishiraj Homes Private Limited, Jamshedpur vs. ITO(TDS), Jamshedpur

In the result, all the appeals of the assessee are allowed

Bench: Shri Chandra Mohan Gargआयकर अऩीऱ सं./Ita No.104, 206 & 207/Ran/2019 (नििाारण वषा / Assessment Year :2013-14, 2014-15 & 2015-16) Rishiraj Homes Private Limited Vs. Ito(Tds), Jamshedpur Contractors Area, Bistupur, Jamshedpur, C/O: Ca Jagdish Khandelwal, 402&403, A.J.Tower, Q. Road, Bistupur, Jamshedpur-831001 स्थायी ऱेखा सं./ जीआइआर सं./ Pan/Gir No. : Aaccr 7328 H (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By :Shri Jagdish Khandelwal, Ca(Ar) राजस्व की ओर से /Revenue By : Shri P.K.Mondal, Acit(Dr) सुनवाई की तारीख / Date Of Hearing : 21/05/2019 घोषणा की तारीख/Date Of Pronouncement 21/05/2019 आदेश / O R D E R These Three Appeals Have Been Filed By The Assessee Against The Separate Order Of Commissioner Of Income Tax (Appeals), Jamshedpur, All Dated 05.11.2018 For The Assessment Years 2013-2014, 2014-2015 & 2015-2016, Respectively. 2. The Sole Issue Involved In All The Thee Appeals Of The Assessee Is That The Cit(A) Erred In Confirming The Order Of Ao Levying Late Fee U/S.234E Of The Act For Delay In Filing Quarterly Statement. 3. Brief Facts Of The Case Are That The Assessee Filed Tds Return In Form No.24Q Financial Year 2012-2013, 2013-2014 & 2014-2015 Relating To Assessment Year 2013-2014, 2014-2015 & 2015-2016, Respectively. Thereafter A Demand Was Raised In All The Three Appeals Under 2

…h Court decisions and so, this decision in 'Rajesh Kaurani' (supra) holds the field. 4. We do not find the view taken by the ld. CIT(A) to be correct in law. As against 'Rajesh Kaurani' (supra), 'Shri Group of SBI and Ors. Fatehraj Singhvi and Others vs.UOI', 73 Taxmann.com 252 (Ker), as also admitted by the ld. CIT(A) himself, decides the issue in favour of the assessee. The only objection of the ld. CIT(A) is that this decision and others to the same effect have been taken into consideration by the Hon'ble Gujarat High Court while passing 'Rajesh Kaurani' (supra). However, while observing so, the ld. CIT(A) has…

Hardeep Singh, Jamshedpur vs. ITO(TDS)J, Jamshedpur

In the result, both the appeals of the assessee are allowed

…h Court decisions and so, this decision in 'Rajesh Kaurani' (supra) holds the field. 4. We do not find the view taken by the ld. CIT(A) to be correct in law. As against 'Rajesh Kaurani' (supra), 'Shri Group of SBI and Ors. Fatehraj Singhvi and Others vs.UOI', 73 Taxmann.com 252 (Ker), as also admitted by the ld. CIT(A) himself, decides the issue in favour of the assessee. The only objection of the ld. CIT(A) is that this decision and others to the same effect have been taken into consideration by the Hon'ble Gujarat High Court while passing 'Rajesh Kaurani' (supra). However, while observing so, the ld. CIT(A) has…

Hardeep Singh, Jamshedpur vs. ITO(TDS)J, Jamshedpur

In the result, both the appeals of the assessee are allowed

…h Court decisions and so, this decision in 'Rajesh Kaurani' (supra) holds the field. 4. We do not find the view taken by the ld. CIT(A) to be correct in law. As against 'Rajesh Kaurani' (supra), 'Shri Group of SBI and Ors. Fatehraj Singhvi and Others vs.UOI', 73 Taxmann.com 252 (Ker), as also admitted by the ld. CIT(A) himself, decides the issue in favour of the assessee. The only objection of the ld. CIT(A) is that this decision and others to the same effect have been taken into consideration by the Hon'ble Gujarat High Court while passing 'Rajesh Kaurani' (supra). However, while observing so, the ld. CIT(A) has…

Indico Motors Private Limited, Jamshedpur vs. ITO(TDS), Jamshedpur

In the result, appeal of the assessee is allowed

Bench: Shri Chandra Mohan Gargआयकर अऩीऱ सं./Ita No.324/Ran/2018 (नििाारण वषा / Assessment Year :2013-2014) (Financial Year 2012-2013) Indico Motors Pvt. Ltd. Vs. Ito(Tds), Jamshedpur M-25(P) & 26(P) Ivth Phase, Adityapur Industrial Area, Chamaria, Jamshedpur C/O: Ca Jagdish Khandelwal, 402&403, A.J.Tower, Q. Road, Bistupur, Jamshedpur-831001 स्थायी ऱेखा सं./ जीआइआर सं./ Pan/Gir No. : Aabci 4002 Q (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By :Shri Jagdish Khandelwal, Ca(Ar) राजस्व की ओर से /Revenue By : Shri P.K.Mondal, Acit(Dr) सुनवाई की तारीख / Date Of Hearing : 21/05/2019 घोषणा की तारीख/Date Of Pronouncement 21/05/2019 आदेश / O R D E R This Appeal Has Been Filed By The Assessee Against The Order Of Commissioner Of Income Tax (Appeals), Jamshedpur, Dated 30.07.2018 For The Assessment Year 2013-2014. 2. The Sole Issue Involved In This Appeal Of The Assessee Is That The Cit(A) Erred In Confirming The Order Of Ao Levying Late Fee U/S.234E Of The Act For Delay In Filing Quarterly Statement. 3. Brief Facts Of The Case Are That The Assessee Filed Tds Return In Form No.24Q Financial Year 2012-2013 Relating To Assessment Year 2013-2014. Thereafter A Demand Was Raised In The Appeal Under Consideration On Account Of Late Filing Fee U/S.234E Of The Act. Thereafter

…h Court decisions and so, this decision in 'Rajesh Kaurani' (supra) holds the field. 4. We do not find the view taken by the ld. CIT(A) to be correct in law. As against 'Rajesh Kaurani' (supra), 'Shri Group of SBI and Ors. Fatehraj Singhvi and Others vs.UOI', 73 Taxmann.com 252 (Ker), as also admitted by the ld. CIT(A) himself, decides the issue in favour of the assessee. The only objection of the ld. CIT(A) is that this decision and others to the same effect have been taken into consideration by the Hon'ble Gujarat High Court while passing 'Rajesh Kaurani' (supra). However, while observing so, the ld. CIT(A) has…

Kunal Kamalia, Ranchi vs. ACIT CPC TDS, Ghaziabad

In the result, all the three appeals of the assessee are allowed

Bench: Shri Chandra Mohan Gargआयकर अऩीऱ सं./Ita No.85 To 87/Ran/2018 (नििाारण वषा / Assessment Year :2014-2015) Quarter-4 Quarter-3 & Quarter-1 Kunal Kamalia, Vs. Acit, Cpc-Tds, Aayakar Prop: Kamalia Sales, Bhawan, Sector-3, Gel Church Complex, Vaishali, Ghaziabad, Main Road, Ranchi-834001 (U.P.)-201010 स्थायी ऱेखा सं./ जीआइआर सं./ Pan/Gir No. : Aptpk 7754 H (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By :Shri Ajay Poddar, Adv. राजस्व की ओर से /Revenue By : Shri P.K.Mondal, Acit(Dr) सुनवाई की तारीख / Date Of Hearing : 20/05/2019 घोषणा की तारीख/Date Of Pronouncement 20/05/2019 आदेश / O R D E R These Appeals Have Been Filed By The Assessee Against The Separate Orders Of Commissioner Of Income Tax (Appeals), Ranchi, Dated 16.01.2018 & 19.01.2018 For The Quarter-4, Quarter-3 & Quarter-1 In The Assessment Year 2014-2015. 2. The Common Ground Raised By The Assessee In All The Three Appeals Is As Under :- “1. For That The Impugned Appellate Order As Well As Assessment Order Are Contrary To Law & Against The Facts On Record. 2. For That The Levy Of Penalty/Fee U/S.234E Of The I.Tax Act 1961 Prior To 01.06.2015 Is Unsustainable In Law As The Enabling Provision To Levy The Fee Has Been Inserted W.E.F.01.06.2015. 3. For That Under The Similar Facts & Circumstances The Ld. Income Tax Appellate Tribunal, Amritsar Bench, Amritsar In The Case Of 2

…h Court decisions and so, this decision in 'Rajesh Kaurani' (supra) holds the field. 4. We do not find the view taken by the ld. CIT(A) to be correct in law. As against 'Rajesh Kaurani' (supra), 'Shri Group of SBI and Ors. Fatehraj Singhvi and Others vs.UOI', 73 Taxmann.com 252 (Ker), as also admitted by the ld. CIT(A) himself, decides the issue in favour of the assessee. The only objection of the ld. CIT(A) is that this decision and others to the same effect have been taken into consideration by the Hon'ble Gujarat High Court while passing 'Rajesh Kaurani' (supra). However, while observing so, the ld. CIT(A) has…

Kunal Kamalia, Ranchi vs. ACIT CPC TDS, Ghaziabad

In the result, all the three appeals of the assessee are allowed

Bench: Shri Chandra Mohan Gargआयकर अऩीऱ सं./Ita No.85 To 87/Ran/2018 (नििाारण वषा / Assessment Year :2014-2015) Quarter-4 Quarter-3 & Quarter-1 Kunal Kamalia, Vs. Acit, Cpc-Tds, Aayakar Prop: Kamalia Sales, Bhawan, Sector-3, Gel Church Complex, Vaishali, Ghaziabad, Main Road, Ranchi-834001 (U.P.)-201010 स्थायी ऱेखा सं./ जीआइआर सं./ Pan/Gir No. : Aptpk 7754 H (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By :Shri Ajay Poddar, Adv. राजस्व की ओर से /Revenue By : Shri P.K.Mondal, Acit(Dr) सुनवाई की तारीख / Date Of Hearing : 20/05/2019 घोषणा की तारीख/Date Of Pronouncement 20/05/2019 आदेश / O R D E R These Appeals Have Been Filed By The Assessee Against The Separate Orders Of Commissioner Of Income Tax (Appeals), Ranchi, Dated 16.01.2018 & 19.01.2018 For The Quarter-4, Quarter-3 & Quarter-1 In The Assessment Year 2014-2015. 2. The Common Ground Raised By The Assessee In All The Three Appeals Is As Under :- “1. For That The Impugned Appellate Order As Well As Assessment Order Are Contrary To Law & Against The Facts On Record. 2. For That The Levy Of Penalty/Fee U/S.234E Of The I.Tax Act 1961 Prior To 01.06.2015 Is Unsustainable In Law As The Enabling Provision To Levy The Fee Has Been Inserted W.E.F.01.06.2015. 3. For That Under The Similar Facts & Circumstances The Ld. Income Tax Appellate Tribunal, Amritsar Bench, Amritsar In The Case Of 2

…h Court decisions and so, this decision in 'Rajesh Kaurani' (supra) holds the field. 4. We do not find the view taken by the ld. CIT(A) to be correct in law. As against 'Rajesh Kaurani' (supra), 'Shri Group of SBI and Ors. Fatehraj Singhvi and Others vs.UOI', 73 Taxmann.com 252 (Ker), as also admitted by the ld. CIT(A) himself, decides the issue in favour of the assessee. The only objection of the ld. CIT(A) is that this decision and others to the same effect have been taken into consideration by the Hon'ble Gujarat High Court while passing 'Rajesh Kaurani' (supra). However, while observing so, the ld. CIT(A) has…

Kunal Kamalia, Ranchi vs. ACIT CPC TDS, Ghaziabad

In the result, all the three appeals of the assessee are allowed

Bench: Shri Chandra Mohan Gargआयकर अऩीऱ सं./Ita No.85 To 87/Ran/2018 (नििाारण वषा / Assessment Year :2014-2015) Quarter-4 Quarter-3 & Quarter-1 Kunal Kamalia, Vs. Acit, Cpc-Tds, Aayakar Prop: Kamalia Sales, Bhawan, Sector-3, Gel Church Complex, Vaishali, Ghaziabad, Main Road, Ranchi-834001 (U.P.)-201010 स्थायी ऱेखा सं./ जीआइआर सं./ Pan/Gir No. : Aptpk 7754 H (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By :Shri Ajay Poddar, Adv. राजस्व की ओर से /Revenue By : Shri P.K.Mondal, Acit(Dr) सुनवाई की तारीख / Date Of Hearing : 20/05/2019 घोषणा की तारीख/Date Of Pronouncement 20/05/2019 आदेश / O R D E R These Appeals Have Been Filed By The Assessee Against The Separate Orders Of Commissioner Of Income Tax (Appeals), Ranchi, Dated 16.01.2018 & 19.01.2018 For The Quarter-4, Quarter-3 & Quarter-1 In The Assessment Year 2014-2015. 2. The Common Ground Raised By The Assessee In All The Three Appeals Is As Under :- “1. For That The Impugned Appellate Order As Well As Assessment Order Are Contrary To Law & Against The Facts On Record. 2. For That The Levy Of Penalty/Fee U/S.234E Of The I.Tax Act 1961 Prior To 01.06.2015 Is Unsustainable In Law As The Enabling Provision To Levy The Fee Has Been Inserted W.E.F.01.06.2015. 3. For That Under The Similar Facts & Circumstances The Ld. Income Tax Appellate Tribunal, Amritsar Bench, Amritsar In The Case Of 2

…h Court decisions and so, this decision in 'Rajesh Kaurani' (supra) holds the field. 4. We do not find the view taken by the ld. CIT(A) to be correct in law. As against 'Rajesh Kaurani' (supra), 'Shri Group of SBI and Ors. Fatehraj Singhvi and Others vs.UOI', 73 Taxmann.com 252 (Ker), as also admitted by the ld. CIT(A) himself, decides the issue in favour of the assessee. The only objection of the ld. CIT(A) is that this decision and others to the same effect have been taken into consideration by the Hon'ble Gujarat High Court while passing 'Rajesh Kaurani' (supra). However, while observing so, the ld. CIT(A) has…

Nirmal Modi, Ranchi vs. ACIT CPC TDS, Ghaziabad

In the result, all the three appeals of the assessee are allowed

Bench: Shri Chandra Mohan Gargआयकर अऩीऱ सं./Ita No.82 To 84/Ran/2018 (नििाारण वषा / Assessment Year :2013-2014 To 2015-2016) Nirmal Modi, Vs. Acit, Cpc-Tds, Aayakar Prop: Bina Bastralaya Saree Bhawan, Sector-3, Kendra, Vaishali, Ghaziabad, Randhir Pd. Street, Upper (U.P.)-201010 Bazar, Ranchi-834001 स्थायी ऱेखा सं./ जीआइआर सं./ Pan/Gir No. : Adxpm 9244 Q (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By :Shri Ajay Poddar, Advocate राजस्व की ओर से /Revenue By : Shri P.K.Mondal, Acit(Dr) सुनवाई की तारीख / Date Of Hearing : 20/05/2019 घोषणा की तारीख/Date Of Pronouncement 20/05/2019 आदेश / O R D E R These Appeals Have Been Filed By The Assessee Against The Consolidated Order Of Commissioner Of Income Tax (Appeals), Ranchi, All Dated 09.01.2018 For The Assessment Year 2013-2014 To 2015-2016. 2. The Common Ground Raised By The Assessee In All The Three Appeals Is As Under :- “1. For That The Impugned Assessment Order Is Contrary To Law & Against The Facts On Record. 2. For That The Levy Of Penalty/Fee U/S.234E Of The I.Tax Act 1961 Prior To 01.06.2015 Is Unsustainable In Law As The Enabling Provision To Levy The Fee Has Been Inserted W.E.F.01.06.2015. 3. For That Under The Similar Facts & Circumstances The Ld. Income Tax Appellate Tribunal, Amritsar Bench, Amritsar In The Case Of “Sibia Healthcare Pvt. Ltd. Vs. Dcit(Tds), Ghaziabad” Has Held That The Impugned Levy Of Fees U/S.234E Is Unsustainable In Law. 4. For That Any Other Ground Or Grounds Relief Or Reliefs Shall Be Urged At The Time Of Hearing.

…h Court decisions and so, this decision in 'Rajesh Kaurani' (supra) holds the field. 4. We do not find the view taken by the ld. CIT(A) to be correct in law. As against 'Rajesh Kaurani' (supra), 'Shri Group of SBI and Ors. Fatehraj Singhvi and Others vs.UOI', 73 Taxmann.com 252 (Ker), as also admitted by the ld. CIT(A) himself, decides the issue in favour of the assessee. The only objection of the ld. CIT(A) is that this decision and others to the same effect have been taken into consideration by the Hon'ble Gujarat High Court while passing 'Rajesh Kaurani' (supra). However, while observing so, the ld. CIT(A) has…

Nirmal Modi, Ranchi vs. ACIT CPC TDS, Ghaziabad

In the result, all the three appeals of the assessee are allowed

Bench: Shri Chandra Mohan Gargआयकर अऩीऱ सं./Ita No.82 To 84/Ran/2018 (नििाारण वषा / Assessment Year :2013-2014 To 2015-2016) Nirmal Modi, Vs. Acit, Cpc-Tds, Aayakar Prop: Bina Bastralaya Saree Bhawan, Sector-3, Kendra, Vaishali, Ghaziabad, Randhir Pd. Street, Upper (U.P.)-201010 Bazar, Ranchi-834001 स्थायी ऱेखा सं./ जीआइआर सं./ Pan/Gir No. : Adxpm 9244 Q (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By :Shri Ajay Poddar, Advocate राजस्व की ओर से /Revenue By : Shri P.K.Mondal, Acit(Dr) सुनवाई की तारीख / Date Of Hearing : 20/05/2019 घोषणा की तारीख/Date Of Pronouncement 20/05/2019 आदेश / O R D E R These Appeals Have Been Filed By The Assessee Against The Consolidated Order Of Commissioner Of Income Tax (Appeals), Ranchi, All Dated 09.01.2018 For The Assessment Year 2013-2014 To 2015-2016. 2. The Common Ground Raised By The Assessee In All The Three Appeals Is As Under :- “1. For That The Impugned Assessment Order Is Contrary To Law & Against The Facts On Record. 2. For That The Levy Of Penalty/Fee U/S.234E Of The I.Tax Act 1961 Prior To 01.06.2015 Is Unsustainable In Law As The Enabling Provision To Levy The Fee Has Been Inserted W.E.F.01.06.2015. 3. For That Under The Similar Facts & Circumstances The Ld. Income Tax Appellate Tribunal, Amritsar Bench, Amritsar In The Case Of “Sibia Healthcare Pvt. Ltd. Vs. Dcit(Tds), Ghaziabad” Has Held That The Impugned Levy Of Fees U/S.234E Is Unsustainable In Law. 4. For That Any Other Ground Or Grounds Relief Or Reliefs Shall Be Urged At The Time Of Hearing.

…h Court decisions and so, this decision in 'Rajesh Kaurani' (supra) holds the field. 4. We do not find the view taken by the ld. CIT(A) to be correct in law. As against 'Rajesh Kaurani' (supra), 'Shri Group of SBI and Ors. Fatehraj Singhvi and Others vs.UOI', 73 Taxmann.com 252 (Ker), as also admitted by the ld. CIT(A) himself, decides the issue in favour of the assessee. The only objection of the ld. CIT(A) is that this decision and others to the same effect have been taken into consideration by the Hon'ble Gujarat High Court while passing 'Rajesh Kaurani' (supra). However, while observing so, the ld. CIT(A) has…

Nirmal Modi, Ranchi vs. ACIT CPC TDS, Ghaziabad

In the result, all the three appeals of the assessee are allowed

Bench: Shri Chandra Mohan Gargआयकर अऩीऱ सं./Ita No.82 To 84/Ran/2018 (नििाारण वषा / Assessment Year :2013-2014 To 2015-2016) Nirmal Modi, Vs. Acit, Cpc-Tds, Aayakar Prop: Bina Bastralaya Saree Bhawan, Sector-3, Kendra, Vaishali, Ghaziabad, Randhir Pd. Street, Upper (U.P.)-201010 Bazar, Ranchi-834001 स्थायी ऱेखा सं./ जीआइआर सं./ Pan/Gir No. : Adxpm 9244 Q (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By :Shri Ajay Poddar, Advocate राजस्व की ओर से /Revenue By : Shri P.K.Mondal, Acit(Dr) सुनवाई की तारीख / Date Of Hearing : 20/05/2019 घोषणा की तारीख/Date Of Pronouncement 20/05/2019 आदेश / O R D E R These Appeals Have Been Filed By The Assessee Against The Consolidated Order Of Commissioner Of Income Tax (Appeals), Ranchi, All Dated 09.01.2018 For The Assessment Year 2013-2014 To 2015-2016. 2. The Common Ground Raised By The Assessee In All The Three Appeals Is As Under :- “1. For That The Impugned Assessment Order Is Contrary To Law & Against The Facts On Record. 2. For That The Levy Of Penalty/Fee U/S.234E Of The I.Tax Act 1961 Prior To 01.06.2015 Is Unsustainable In Law As The Enabling Provision To Levy The Fee Has Been Inserted W.E.F.01.06.2015. 3. For That Under The Similar Facts & Circumstances The Ld. Income Tax Appellate Tribunal, Amritsar Bench, Amritsar In The Case Of “Sibia Healthcare Pvt. Ltd. Vs. Dcit(Tds), Ghaziabad” Has Held That The Impugned Levy Of Fees U/S.234E Is Unsustainable In Law. 4. For That Any Other Ground Or Grounds Relief Or Reliefs Shall Be Urged At The Time Of Hearing.

…h Court decisions and so, this decision in 'Rajesh Kaurani' (supra) holds the field. 4. We do not find the view taken by the ld. CIT(A) to be correct in law. As against 'Rajesh Kaurani' (supra), 'Shri Group of SBI and Ors. Fatehraj Singhvi and Others vs.UOI', 73 Taxmann.com 252 (Ker), as also admitted by the ld. CIT(A) himself, decides the issue in favour of the assessee. The only objection of the ld. CIT(A) is that this decision and others to the same effect have been taken into consideration by the Hon'ble Gujarat High Court while passing 'Rajesh Kaurani' (supra). However, while observing so, the ld. CIT(A) has…