Olari Little Flower Kuries (P.) Ltd. v. UOI

440 ITR 26High Court2022#98 most cited

What is Olari Little Flower Kuries (P.) Ltd. v. UOI authority for?

The fee under Section 234E of the Income-tax Act cannot be levied for defaults in filing TDS statements committed prior to June 1, 2015, as the provision for its levy became effective only from that date.

614

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2022 to 2026.

Also referred to as

Olari Little Flower Kuries (P.) Ltd. · Section 234E · fee for late filing of TDS statements · applicability prior to June 1 · 2015 · retrospective effect of Section 234E · non-imposition of fee · defaults before 01.06.2015 · TDS fee commencement date · Section 200A · Kerala High Court

Also reported as

134 Taxmann.com 111

Sections most often in play

Section 200ASection 234ESection 250Section 154Section 220(2)Section 206CBSection 200A(1)(c)Section 234A

Issues it is cited on

section 234e(1)section 200a(1)(c)section 200a(1)section 234esection 200asection 200section 200(3)section 254(2)section 220(2)tax deducted at sourcesection 20section 234

Judgments citing Olari Little Flower Kuries (P.) Ltd. v. UOI

Vidya Sunil Mane, Kolhapur vs. Income Tax Officer TDS, Kolhapur

In the result, appeal of the assessee is Partly Allowed

ITA 131/PUN/2024[AY2014-2015 TDS Q4FY2013-2014]Status: DisposedITAT Pune26 Mar 2024

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.128, 129, 130 & 131/Pun/2024 िनधा"रणवष" / Assessment Years : 2013-14 & 2014-15 Vidya Sunil Mane, The Income Tax Officer, F1 Midc, Gokulshirgaon V Tds, Kolhapur. Kolhpur, Kolhapur – 416234. S Pan: Acbpm1640F Appellant/ Assessee Respondent /Revenue Assessee By Shri Mayuresh Doshi – Ar Revenue By Shri Sourabh Nayak – Addl.Cit(Dr) Date Of Hearing 19/03/2024 Date Of Pronouncement 26/03/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Four Appeals Filed By The Assessee Are Against The Common Order Of Ld.Commissioner Of Income Tax(Appeals) [Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 All Dated 21.11.2023. Since Issue Involved Is Same, All These Appeals Were Heard Together & Decided By This Consolidated Order. We Treat Appeal In Ita No.128/Pun/2024 For A.Y.2013-14, As A Lead Case. The Assessee For A.Y.2013-14 Has Raised The Following Grounds Of Appeal :

Section 200ASection 220(2)Section 234ESection 250

…।आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.128, 129, 130 & 131/PUN/2024 िनधा"रणवष" / Assessment Years : 2013-14 & 2014-15 Vidya Sunil Mane, The Income Tax Officer, F1 MIDC, Gokulshirgaon V TDS, Kolhapur. Kolhpur, Kolhapur – 416234. s PAN: ACBPM1640F Appellant/ Assessee Respondent /Revenue Assessee by Shri Mayuresh Doshi – AR Revenue by Shri Sourabh Nayak – Addl.CIT(DR) Date of hearing 19/03/2024 Date of pronouncement 26/03/2024 आदेश/ ORDER PER DR. DI…

Vidya Sunil Mane, Kolhapur vs. Income Tax Officer TDS, Kolhapur

In the result, appeal of the assessee is Partly Allowed

ITA 130/PUN/2024[AY2014-2015 TDS Q3FY2013-2014]Status: DisposedITAT Pune26 Mar 2024

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.128, 129, 130 & 131/Pun/2024 िनधा"रणवष" / Assessment Years : 2013-14 & 2014-15 Vidya Sunil Mane, The Income Tax Officer, F1 Midc, Gokulshirgaon V Tds, Kolhapur. Kolhpur, Kolhapur – 416234. S Pan: Acbpm1640F Appellant/ Assessee Respondent /Revenue Assessee By Shri Mayuresh Doshi – Ar Revenue By Shri Sourabh Nayak – Addl.Cit(Dr) Date Of Hearing 19/03/2024 Date Of Pronouncement 26/03/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Four Appeals Filed By The Assessee Are Against The Common Order Of Ld.Commissioner Of Income Tax(Appeals) [Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 All Dated 21.11.2023. Since Issue Involved Is Same, All These Appeals Were Heard Together & Decided By This Consolidated Order. We Treat Appeal In Ita No.128/Pun/2024 For A.Y.2013-14, As A Lead Case. The Assessee For A.Y.2013-14 Has Raised The Following Grounds Of Appeal :

Section 200ASection 220(2)Section 234ESection 250

…।आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.128, 129, 130 & 131/PUN/2024 िनधा"रणवष" / Assessment Years : 2013-14 & 2014-15 Vidya Sunil Mane, The Income Tax Officer, F1 MIDC, Gokulshirgaon V TDS, Kolhapur. Kolhpur, Kolhapur – 416234. s PAN: ACBPM1640F Appellant/ Assessee Respondent /Revenue Assessee by Shri Mayuresh Doshi – AR Revenue by Shri Sourabh Nayak – Addl.CIT(DR) Date of hearing 19/03/2024 Date of pronouncement 26/03/2024 आदेश/ ORDER PER DR. DI…

Vidya Sunil Mane, Kolhapur vs. Income Tax Officer TDS, Kolhapur

In the result, appeal of the assessee is Partly Allowed

ITA 129/PUN/2024[AY2014-2015 TDS Q2FY2013-2014]Status: DisposedITAT Pune26 Mar 2024

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.128, 129, 130 & 131/Pun/2024 िनधा"रणवष" / Assessment Years : 2013-14 & 2014-15 Vidya Sunil Mane, The Income Tax Officer, F1 Midc, Gokulshirgaon V Tds, Kolhapur. Kolhpur, Kolhapur – 416234. S Pan: Acbpm1640F Appellant/ Assessee Respondent /Revenue Assessee By Shri Mayuresh Doshi – Ar Revenue By Shri Sourabh Nayak – Addl.Cit(Dr) Date Of Hearing 19/03/2024 Date Of Pronouncement 26/03/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Four Appeals Filed By The Assessee Are Against The Common Order Of Ld.Commissioner Of Income Tax(Appeals) [Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 All Dated 21.11.2023. Since Issue Involved Is Same, All These Appeals Were Heard Together & Decided By This Consolidated Order. We Treat Appeal In Ita No.128/Pun/2024 For A.Y.2013-14, As A Lead Case. The Assessee For A.Y.2013-14 Has Raised The Following Grounds Of Appeal :

Section 200ASection 220(2)Section 234ESection 250

…।आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.128, 129, 130 & 131/PUN/2024 िनधा"रणवष" / Assessment Years : 2013-14 & 2014-15 Vidya Sunil Mane, The Income Tax Officer, F1 MIDC, Gokulshirgaon V TDS, Kolhapur. Kolhpur, Kolhapur – 416234. s PAN: ACBPM1640F Appellant/ Assessee Respondent /Revenue Assessee by Shri Mayuresh Doshi – AR Revenue by Shri Sourabh Nayak – Addl.CIT(DR) Date of hearing 19/03/2024 Date of pronouncement 26/03/2024 आदेश/ ORDER PER DR. DI…

Vidya Sunil Mane, Kolhapur vs. Income Tax Officer TDS Kolhapur, Kolhapur

In the result, appeal of the assessee is Partly Allowed

ITA 128/PUN/2024[2013-2014 TDS Q4 FY2012-2013]Status: DisposedITAT Pune26 Mar 2024

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.128, 129, 130 & 131/Pun/2024 िनधा"रणवष" / Assessment Years : 2013-14 & 2014-15 Vidya Sunil Mane, The Income Tax Officer, F1 Midc, Gokulshirgaon V Tds, Kolhapur. Kolhpur, Kolhapur – 416234. S Pan: Acbpm1640F Appellant/ Assessee Respondent /Revenue Assessee By Shri Mayuresh Doshi – Ar Revenue By Shri Sourabh Nayak – Addl.Cit(Dr) Date Of Hearing 19/03/2024 Date Of Pronouncement 26/03/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Four Appeals Filed By The Assessee Are Against The Common Order Of Ld.Commissioner Of Income Tax(Appeals) [Nfac], Passed Under Section 250 Of The Income Tax Act, 1961 All Dated 21.11.2023. Since Issue Involved Is Same, All These Appeals Were Heard Together & Decided By This Consolidated Order. We Treat Appeal In Ita No.128/Pun/2024 For A.Y.2013-14, As A Lead Case. The Assessee For A.Y.2013-14 Has Raised The Following Grounds Of Appeal :

Section 200ASection 220(2)Section 234ESection 250

…।आयकर अपीलीय अिधकरण ”बी” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “B” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.128, 129, 130 & 131/PUN/2024 िनधा"रणवष" / Assessment Years : 2013-14 & 2014-15 Vidya Sunil Mane, The Income Tax Officer, F1 MIDC, Gokulshirgaon V TDS, Kolhapur. Kolhpur, Kolhapur – 416234. s PAN: ACBPM1640F Appellant/ Assessee Respondent /Revenue Assessee by Shri Mayuresh Doshi – AR Revenue by Shri Sourabh Nayak – Addl.CIT(DR) Date of hearing 19/03/2024 Date of pronouncement 26/03/2024 आदेश/ ORDER PER DR. DI…

Batra Exports, Fazilka vs. DCIT, |TDS, Ludhiana

In the result, both the appeals are allowed

ITA 38/CHANDI/2022[2014-15]Status: DisposedITAT Chandigarh07 Feb 2024AY 2014-15

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri J.K. Gupta, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. DR
Section 200ASection 234Section 234E

…Ker.) iii) Nila Bakers & Confectioneries (I) (P) Ltd.. vs ITO (TDS) 139 taxmann.com 535 (Ker.) iv) Atlas Brands (P) Ltd., vs CIT (TDS) 137 taxmann.com 191 (Kar.) v) Jigi Varghese vs ITO (TDS) 443 ITR 267 (Ker.) vi) Olari Little Flower Kurries (P) Ltd., vs UOI 440 ITR 26 (Ker.) vii) United Metal vs ITO (TDS) 137 taxmann.com 115 (Ker.) viii) Eurotech Maritime Academy (P) Ltd., vs ITO (TDS) 137 taxmann.com 63 (Ker.) That there is also one judgment of Hon'ble Calcutta Bench of the IT AT in favour of the assessee in the case of Bhaskar Roy vs ITO 193 1TD 668 (Kol. Trib.). If there is any adverse decision against the a…

Batra Exports, Fazilka vs. DCIT, |TDS, Ludhiana

In the result, both the appeals are allowed

ITA 35/CHANDI/2022[2014-15]Status: DisposedITAT Chandigarh07 Feb 2024AY 2014-15

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri J.K. Gupta, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. DR
Section 200ASection 234Section 234E

…Ker.) iii) Nila Bakers & Confectioneries (I) (P) Ltd.. vs ITO (TDS) 139 taxmann.com 535 (Ker.) iv) Atlas Brands (P) Ltd., vs CIT (TDS) 137 taxmann.com 191 (Kar.) v) Jigi Varghese vs ITO (TDS) 443 ITR 267 (Ker.) vi) Olari Little Flower Kurries (P) Ltd., vs UOI 440 ITR 26 (Ker.) vii) United Metal vs ITO (TDS) 137 taxmann.com 115 (Ker.) viii) Eurotech Maritime Academy (P) Ltd., vs ITO (TDS) 137 taxmann.com 63 (Ker.) That there is also one judgment of Hon'ble Calcutta Bench of the IT AT in favour of the assessee in the case of Bhaskar Roy vs ITO 193 1TD 668 (Kol. Trib.). If there is any adverse decision against the a…

Administrative Officer, Customs & Central Excise, Jabalpur vs. ITO (TDS)-2, Jabalpur

In the result, the appeal filed by the assessee is allowed

ITA 4/JAB/2023[2013-14]Status: DisposedITAT Jabalpur18 Sept 2023AY 2013-14

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadale

For Appellant: Shri Shidharth Seth.Adv. ARFor Respondent: Shri.RajeshKumarGupta.Sr.DR
Section 154Section 156Section 190Section 200(3)Section 200ASection 200A(1)(c)Section 203ASection 204Section 234ESection 285

…IN THE INCOME TAX APPELLATE TRIBUNAL “DB”BENCH, JABALPUR BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No.4, 5, 6, 7 & 23/JAB/2023 (A.Y: 2013-14& 2015-16) Administrative Officer, Vs. ITO (TDS)-2 CustomsandCentralExcise, Jabalpur, Central Revenue Bldg, Madhyapradesh. Napier Town, Jabalpur-482001, Madhyapradesh. PAN/GIR No. : JBPA02297B Appellant .. Respondent Assessee by : Shri Shidharth Seth.Adv. AR Revenueby : Shri.RajeshKumarGupta.Sr.DR Date of Hearing 15.09.2023 Date of Pronouncement 18.09.2023 आदेश / O R D E R PER PAVAN KUMAR GADALE JM: These are the five app…

Shri Ashish P Panjwani, Nagpur vs. Additional Commissioner of Income Tax (TDS), Range -1, Nagpur

Appeals are allowed

ITA 138/NAG/2019[2016-17]Status: DisposedITAT Nagpur29 Aug 2023AY 2016-17

Bench: Shri R.S. Syal, Hon. Vice- & Shri Partha Sarathi Chaudhury, Hon.

For Appellant: Shri Sanjay Thakar,AdvFor Respondent: Shri Sanjay Agrawal, DR
Section 200Section 206CSection 234E

…and issues in these appeals are absolutely similar and identical, all the matters were heard together and disposed off vide this consolidated order. 3. We observe that the Hon'ble Kerala High Court in Olari Little Flower Kuries (P.) Ltd. v. UOI & Ors. (2022) 440 ITR 26 (Ker.) has confirmed the non-imposition of fee for the period prior to 01/06/2015. Similar view has been taken in JIJI Varghese v. ITO (TDS) (2022) 443 ITR 267 (Ker.) holding that no interest u/sec. 234E can be imposed for the period of respective assessment years prior to June 01, 2015. In that regard, we observe in ITA No.135/NAG/2019 pertains t…

Shri Ashish P Panjwani, Nagpur vs. Additional Commissioner of Income Tax (TDS), Range -1, Nagpur

Appeals are allowed

ITA 137/NAG/2019[2015-16]Status: DisposedITAT Nagpur29 Aug 2023AY 2015-16

Bench: Shri R.S. Syal, Hon. Vice- & Shri Partha Sarathi Chaudhury, Hon.

For Appellant: Shri Sanjay Thakar,AdvFor Respondent: Shri Sanjay Agrawal, DR
Section 200Section 206CSection 234E

…and issues in these appeals are absolutely similar and identical, all the matters were heard together and disposed off vide this consolidated order. 3. We observe that the Hon'ble Kerala High Court in Olari Little Flower Kuries (P.) Ltd. v. UOI & Ors. (2022) 440 ITR 26 (Ker.) has confirmed the non-imposition of fee for the period prior to 01/06/2015. Similar view has been taken in JIJI Varghese v. ITO (TDS) (2022) 443 ITR 267 (Ker.) holding that no interest u/sec. 234E can be imposed for the period of respective assessment years prior to June 01, 2015. In that regard, we observe in ITA No.135/NAG/2019 pertains t…

Shri Gopichand P Panjwani, Akola vs. Additional Commissioner of Income Tax (TDS), Rang-1, Nagpur

Appeals are allowed

ITA 136/NAG/2019[2016-17]Status: DisposedITAT Nagpur29 Aug 2023AY 2016-17

Bench: Shri R.S. Syal, Hon. Vice- & Shri Partha Sarathi Chaudhury, Hon.

For Appellant: Shri Sanjay Thakar,AdvFor Respondent: Shri Sanjay Agrawal, DR
Section 200Section 206CSection 234E

…and issues in these appeals are absolutely similar and identical, all the matters were heard together and disposed off vide this consolidated order. 3. We observe that the Hon'ble Kerala High Court in Olari Little Flower Kuries (P.) Ltd. v. UOI & Ors. (2022) 440 ITR 26 (Ker.) has confirmed the non-imposition of fee for the period prior to 01/06/2015. Similar view has been taken in JIJI Varghese v. ITO (TDS) (2022) 443 ITR 267 (Ker.) holding that no interest u/sec. 234E can be imposed for the period of respective assessment years prior to June 01, 2015. In that regard, we observe in ITA No.135/NAG/2019 pertains t…

Shri Gopichand P Panjwani, Akola vs. Additional Commissioner of Income Tax (TDS), Rang-1, Nagpur

Appeals are allowed

ITA 135/NAG/2019[2015-16]Status: DisposedITAT Nagpur29 Aug 2023AY 2015-16

Bench: Shri R.S. Syal, Hon. Vice- & Shri Partha Sarathi Chaudhury, Hon.

For Appellant: Shri Sanjay Thakar,AdvFor Respondent: Shri Sanjay Agrawal, DR
Section 200Section 206CSection 234E

…and issues in these appeals are absolutely similar and identical, all the matters were heard together and disposed off vide this consolidated order. 3. We observe that the Hon'ble Kerala High Court in Olari Little Flower Kuries (P.) Ltd. v. UOI & Ors. (2022) 440 ITR 26 (Ker.) has confirmed the non-imposition of fee for the period prior to 01/06/2015. Similar view has been taken in JIJI Varghese v. ITO (TDS) (2022) 443 ITR 267 (Ker.) holding that no interest u/sec. 234E can be imposed for the period of respective assessment years prior to June 01, 2015. In that regard, we observe in ITA No.135/NAG/2019 pertains t…

New Higher Secondary School, Trivandrum vs. DCIT, Trivandrum

In the result, the appeals by the assessee are dismissed

ITA 55/COCH/2023[2015-16 QUARTER 4]Status: HeardITAT Cochin28 Aug 2023

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Shri Sreeram Sekar, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 200ASection 234E

…f Divine Providence Charitable Trust vs. ITO (TDS) (in ITA No. 258/Coch/2016, dated 09.9.2016). The said view, it is stated, stands upheld by the Hon'ble jurisdictional High Court in, among others, Olari Little Flower Kuries Pvt. Ld. vs. Union of India [2022] 440 ITR 26 (Ker). The same, however, did not find favour with the ld. CIT(A). The appellant, in his view, had been clearly negligent in the matter, and it was a case of inaction. Citing decisions by the Hon'ble Apex Court on the law of limitation, reproducing there-from, the assessee’s plea for condonation was found by him unacceptable and, resultantly, it’s…

New Higher Secondary School, Trivandrum vs. DCIT, Trivandrum

In the result, the appeals by the assessee are dismissed

ITA 54/COCH/2023[2015-16 (Qurt-3)]Status: DisposedITAT Cochin28 Aug 2023

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Shri Sreeram Sekar, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 200ASection 234E

…f Divine Providence Charitable Trust vs. ITO (TDS) (in ITA No. 258/Coch/2016, dated 09.9.2016). The said view, it is stated, stands upheld by the Hon'ble jurisdictional High Court in, among others, Olari Little Flower Kuries Pvt. Ld. vs. Union of India [2022] 440 ITR 26 (Ker). The same, however, did not find favour with the ld. CIT(A). The appellant, in his view, had been clearly negligent in the matter, and it was a case of inaction. Citing decisions by the Hon'ble Apex Court on the law of limitation, reproducing there-from, the assessee’s plea for condonation was found by him unacceptable and, resultantly, it’s…

New Higher Secondary School, Trivandrum vs. DCIT, Trivandrum

In the result, the appeals by the assessee are dismissed

ITA 53/COCH/2023[2015-16 QTR 2]Status: DisposedITAT Cochin28 Aug 2023

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Shri Sreeram Sekar, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 200ASection 234E

…f Divine Providence Charitable Trust vs. ITO (TDS) (in ITA No. 258/Coch/2016, dated 09.9.2016). The said view, it is stated, stands upheld by the Hon'ble jurisdictional High Court in, among others, Olari Little Flower Kuries Pvt. Ld. vs. Union of India [2022] 440 ITR 26 (Ker). The same, however, did not find favour with the ld. CIT(A). The appellant, in his view, had been clearly negligent in the matter, and it was a case of inaction. Citing decisions by the Hon'ble Apex Court on the law of limitation, reproducing there-from, the assessee’s plea for condonation was found by him unacceptable and, resultantly, it’s…

New Higher Secondary School, Trivandrum vs. DCIT, Trivandrum

In the result, the appeals by the assessee are dismissed

ITA 52/COCH/2023[2015-16 (QT1)]Status: DisposedITAT Cochin28 Aug 2023

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Shri Sreeram Sekar, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 200ASection 234E

…f Divine Providence Charitable Trust vs. ITO (TDS) (in ITA No. 258/Coch/2016, dated 09.9.2016). The said view, it is stated, stands upheld by the Hon'ble jurisdictional High Court in, among others, Olari Little Flower Kuries Pvt. Ld. vs. Union of India [2022] 440 ITR 26 (Ker). The same, however, did not find favour with the ld. CIT(A). The appellant, in his view, had been clearly negligent in the matter, and it was a case of inaction. Citing decisions by the Hon'ble Apex Court on the law of limitation, reproducing there-from, the assessee’s plea for condonation was found by him unacceptable and, resultantly, it’s…

M/S Sricon Logistics Pvt.Ltd., Nagpur vs. ACIT -TDS, Circle-1, Nagpur

ITA 427/NAG/2022[2016-17]Status: HeardITAT Nagpur23 Aug 2023AY 2016-17

Bench: Shri R.S. Syal, Hon. Vice- & Shri Partha Sarathi Chaudhury, Hon.(Through Virtual Hearing)

For Appellant: Shri Mahavir Atal, ARFor Respondent: Shri Rish Kumar Bisen, DR
Section 200ASection 200A(1)Section 234E

…nces beyond the control of the assessee. Furthermore, principally we observe that in these cases, the issue is squarely covered in favour of the assessee by the decision of Hon'ble Kerala High Court in Olari Little Flower Kuries (P.) Ltd. v. UOI & Ors. (2022) 440 ITR 26 (Ker.). Ld.DR also did not raise any objection for condonation of delay. Hence, the delay in filing all these appeals is condoned and the cases were heard and adjudicated on merits. Since the facts and circumstances and issues in these appeals are absolutely similar and identical, all the matters were heard together and disposed off vide this cons…

M/S Sricon Logistics Pvt.Ltd., Nagpur vs. ACIT -TDS, Circle-1, Nagpurv, Nagpur

ITA 426/NAG/2022[2015-16A]Status: HeardITAT Nagpur23 Aug 2023

Bench: Shri R.S. Syal, Hon. Vice- & Shri Partha Sarathi Chaudhury, Hon.(Through Virtual Hearing)

For Appellant: Shri Mahavir Atal, ARFor Respondent: Shri Rish Kumar Bisen, DR
Section 200ASection 200A(1)Section 234E

…nces beyond the control of the assessee. Furthermore, principally we observe that in these cases, the issue is squarely covered in favour of the assessee by the decision of Hon'ble Kerala High Court in Olari Little Flower Kuries (P.) Ltd. v. UOI & Ors. (2022) 440 ITR 26 (Ker.). Ld.DR also did not raise any objection for condonation of delay. Hence, the delay in filing all these appeals is condoned and the cases were heard and adjudicated on merits. Since the facts and circumstances and issues in these appeals are absolutely similar and identical, all the matters were heard together and disposed off vide this cons…

M/S Sricon Logistics Pvt.Ltd., Nagpur vs. ACIT -TDS, Circle-1, Nagpur

ITA 425/NAG/2022[2014-15]Status: HeardITAT Nagpur23 Aug 2023AY 2014-15

Bench: Shri R.S. Syal, Hon. Vice- & Shri Partha Sarathi Chaudhury, Hon.(Through Virtual Hearing)

For Appellant: Shri Mahavir Atal, ARFor Respondent: Shri Rish Kumar Bisen, DR
Section 200ASection 200A(1)Section 234E

…nces beyond the control of the assessee. Furthermore, principally we observe that in these cases, the issue is squarely covered in favour of the assessee by the decision of Hon'ble Kerala High Court in Olari Little Flower Kuries (P.) Ltd. v. UOI & Ors. (2022) 440 ITR 26 (Ker.). Ld.DR also did not raise any objection for condonation of delay. Hence, the delay in filing all these appeals is condoned and the cases were heard and adjudicated on merits. Since the facts and circumstances and issues in these appeals are absolutely similar and identical, all the matters were heard together and disposed off vide this cons…

M/S Sricon Logistics Pvt.Ltd., Nagpur vs. ACIT -TDS, Circle-1, Nagpur

ITA 424/NAG/2022[2013-14]Status: HeardITAT Nagpur23 Aug 2023AY 2013-14

Bench: Shri R.S. Syal, Hon. Vice- & Shri Partha Sarathi Chaudhury, Hon.(Through Virtual Hearing)

For Appellant: Shri Mahavir Atal, ARFor Respondent: Shri Rish Kumar Bisen, DR
Section 200ASection 200A(1)Section 234E

…nces beyond the control of the assessee. Furthermore, principally we observe that in these cases, the issue is squarely covered in favour of the assessee by the decision of Hon'ble Kerala High Court in Olari Little Flower Kuries (P.) Ltd. v. UOI & Ors. (2022) 440 ITR 26 (Ker.). Ld.DR also did not raise any objection for condonation of delay. Hence, the delay in filing all these appeals is condoned and the cases were heard and adjudicated on merits. Since the facts and circumstances and issues in these appeals are absolutely similar and identical, all the matters were heard together and disposed off vide this cons…

Baljindersingh Indrajitsingh Nayyar, Nagpur vs. Assistant Commissioner of Income Tax, CPC, TDS, Ghaziabad

In the result, all the appeals filed by the assessee(s) stands allowed

ITA 367/NAG/2022[2013-2014]Status: DisposedITAT Nagpur23 Aug 2023AY 2013-2014

Bench: Shri R.S. Syal, Hon. Vice- & Shri Partha Sarathi Chaudhury, Hon.(Through Virtual Hearing)

For Appellant: Shri Abhay Agrawal, AdvFor Respondent: Shri Rishi Kumar Bisen, DR
Section 200ASection 200A(1)Section 234E

…evy of fee u/sec. 234E of the Act. In that view of the matter, such fee u/sec. 234E can be levied only for the default committed after 01/06/2015 and not prior to that. The Hon'ble Kerala High Court in Olari Little Flower Kuries (P.) Ltd. v. UOI & Ors. (2022) 440 ITR 26 (Ker.) has confirmed the non-imposition of fee for the period prior to 01/06/2015. Similar view has been taken in JIJI Varghese v. ITO (TDS) (2022) 443 ITR 267 (Ker.) holding that no interest u/sec. 234E can be imposed for the period of respective assessment years prior to June 01, 2015. Thus, it is seen that issue raised in these appeals is cover…