Kourani v. Union OF India

Anukool Furniture Pvt. Ltd., Ahmedabad vs. ACIT, CPC -TDS, Ghaziabad

In the result, the appeal of the assessee is dismissed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmedassessment Years : 2015-16 Anukool Furniture Pvt Ltd Acit, B-12, Doctor House, Nr. Parimal Vs Cpc-Tds, Railway Crossing, Ellisbridge, Ghaziabad Ahmedabad-380006 Pan : Aabca 6053 F अपीलाथ"/ (Appellant) अपीलाथ" "त् यथ" "त् यथ"/ (Respondent) अपीलाथ" अपीलाथ" "त् "त् यथ" यथ" Assessee By : Shri Bharat Shah, Ar Revenue By : Shri R.R. Makwana, Sr Dr सुनवाई क" तारीख/Date Of Hearing : 15/11/2021 घोषणा क" तारीख /Date Of Pronouncement: 17/11/2021 आदेश/O R D E R आदेश आदेश आदेश Per Rajpal Yadav: The Assessee Is In Appeal Before The Tribunal Against The Order Of The Learned Commissioner Of Income-Tax (Appeals)-8, Ahmedabad [“Cit(A) In Short] Dated 25Th January 2019 Passed For Assessment Year 2015-16. 2. The Solitary Grievance Of The Assessee Is That The Learned Cit(A) Has Erred In Confirming The Penalty Of Rs.74,000/- Which Was Imposed Under Section 234E Of The Income Tax Act, 1961. 3. With The Assistance Of The Learned Representatives, We Have Gone Through The Record Carefully. It Emerges Out From The Record That The Assessee Failed To Submit Its Tds Return Well In Time During The Accounting Period Relevant To The Assessment Year 2015-16. Therefore, A Penalty Under Section 234E Of The Act Amounting To Rs.74,000/- Was Imposed Upon The Assessee. Anukool Furniture Pvt Ltd Vs. Acit Ay : 2015-16 2

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘बी’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD (through web-based video conferencing platform) ] ] BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Assessment Years : 2015-16 Anukool Furniture Pvt Ltd ACIT, B-12, Doctor House, Nr. Parimal Vs CPC-TDS, Railway Crossing, Ellisbridge, Ghaziabad Ahmedabad-380006 PAN : AABCA 6053 F अपीलाथ"/ (Appellant) अपीलाथ" "त् यथ" "त् यथ"/ (Respondent…

M/S. Orion Steel Corporation, Anand vs. The ACIT., CPC-TDS, Ghaziyabad

In the result, the appeals of the assessee are dismissed

Bench: Shri Rajpal Yadav & Shri Waseem Ahmed

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, अहमदाबाद "यायपीठ आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण अहमदाबाद "यायपीठ अहमदाबाद "यायपीठ ‘बी’ अहमदाबाद। अहमदाबाद "यायपीठ अहमदाबाद। अहमदाबाद। अहमदाबाद। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, AHMEDABAD (through web-based video conferencing platform) ] ] BEFORE SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER ITA Nos. 2433, 2434 & 2435/Ahd/2018 Assessment Years : 2014-15 M/s. Orion Steel Corporation, ACIT, 58, Ajanta Station Road, Vs CPC-TDS, Anand Ghaziabad PAN : AAAFO 3831 D अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "त् "त् यथ" "त् "त् य…

M/S. Orion Steel Corporation, Anand vs. The ACIT., CPC-TDS, Ghaziyabad

In the result, the appeal of the assessee is dismissed

Bench: Shri Amarjit Singh & Ms. Madhumita Royआयकर अपील सं./I.T.A. No. 2432/Ahd/2018 ("नधा"रण वष" / Assessment Year: 2014-15(26Q, Q1)) M/S. Orion Steel Corporation The Acit बनाम/ Centralized Processing 58, Ajanta Station Road, Vs. Cell-Tax Deducted At Anand, Gujarat-388001 Source, Income Tax Office, Sector-3, Vaishali, Ghaziyabad, Uttar Pradesh-201010 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaafo3831D .. (अपीलाथ"/Appellant) (""यथ" / Respondent)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘SMC’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE SHRI AMARJIT SINGH, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 2432/Ahd/2018 ("नधा"रण वष" / Assessment Year: 2014-15(26Q, Q1)) M/s. Orion Steel Corporation The ACIT बनाम/ Centralized Processing 58, Ajanta Station Road, Vs. Cell-tax deducted at Anand, Gujarat-388001 source, Income Tax Office, Sector-3, Vaishali, Ghaziyabad, Uttar Pradesh-201010 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAAFO3831D .. (अपीलाथ"/Appellant) (""यथ" / Respondent) None अपीलाथ" ओर से/A…

Blue River Realty Pvt. Ltd., Ahmedabad vs. ACIT, CPC TDS, Ghaziabad

In the result, both the appeals filed by assessee are dismissed

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH (Conducted Through Virtual Court) Before: Shri Mahavir Prasad, Judicial Member And Shri Amarjit Singh, Accountant Member ITA Nos. 36 &37/Ahd/2019 Assessment Year 2013-14 & 2014-15 Blue River Realty Pvt. ACIT, Ltd. 2, Rangoli Complex, CPC-TDS, Opp. V.S. Hospital, Vs Gaziabad Ellisbridge, (Respondent) Ahmedabad-380006 PAN: AHMB04309E (Appellant) Revenue by: Dr. Shyam Prasad, Sr. D.R. Assessee by: Shri S.V. Agarwal, A.R. Date of hearing : 29-07-2021 Date of pronouncement : 30-07-2021 आदेश/ORDER PER BENCH:- These two appeals filed by the assesse…