Ramesh Kaurani v. Union of India

SUPREME TRANSPORT COMPANY,INDORE vs. ITO TDS-II, INDORE

In the result, all the appeals filed by the assessees are allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

…आयकरअपीलीयअिधकरण, इंदौर"ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER ITA No.914 & 917/Ind/2024 Assessment Year: 2013-14 [Financial Year: 2012-13 / Q2-24Q & Q3-24Q) M/s. Supreme Transport ITO TDS-II, Company, Indore 201, Vikram Tower, बनाम/ Sneh Nagar, Vs. Indore (Assessee/Appellant) (Revenue/Respondent) PAN: AAUFS5010N Assessee by Shri Subhash Chand Jain, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 08.10.2025 Date of Pronouncement 13.10.2025 आदेश/ O R D E R Per Bench: Feeling aggrieved by…

SUPREME TRANSPORT COMPANY,INDORE vs. ITO TDS-II, INDORE

In the result, all the appeals filed by the assessees are allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

…आयकरअपीलीयअिधकरण, इंदौर"ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER ITA No.914 & 917/Ind/2024 Assessment Year: 2013-14 [Financial Year: 2012-13 / Q2-24Q & Q3-24Q) M/s. Supreme Transport ITO TDS-II, Company, Indore 201, Vikram Tower, बनाम/ Sneh Nagar, Vs. Indore (Assessee/Appellant) (Revenue/Respondent) PAN: AAUFS5010N Assessee by Shri Subhash Chand Jain, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 08.10.2025 Date of Pronouncement 13.10.2025 आदेश/ O R D E R Per Bench: Feeling aggrieved by…

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.

…, respectively and passed order dated 10.01.2014 and 16.09.2014. Against, which the assessee preferred appeal before the CIT(A). However, the CIT(A) relying on the decision of Hon’ble Gujarat High Court in the case of Ramesh Kaurani Vs. Union of India, [2017] 249 Taxmann 402 dismissed the appeal of the assessee holding that the late fee has correctly been levied for certain defaults in filing the statements. 4. Now, the assessee is in further appeals before the Tribunal. 5. Ld. AR, at the outset, submitted that the amendment brought in the Finance Act 2015 w.e.f.01.06.2015 in Section 200A of the Income Tax Act, 1…

PRAMOD KUMAR MANPURIA ,RANCHI vs. DCIT TDS CPC , 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.

…, respectively and passed order dated 10.01.2014 and 16.09.2014. Against, which the assessee preferred appeal before the CIT(A). However, the CIT(A) relying on the decision of Hon’ble Gujarat High Court in the case of Ramesh Kaurani Vs. Union of India, [2017] 249 Taxmann 402 dismissed the appeal of the assessee holding that the late fee has correctly been levied for certain defaults in filing the statements. 4. Now, the assessee is in further appeals before the Tribunal. 5. Ld. AR, at the outset, submitted that the amendment brought in the Finance Act 2015 w.e.f.01.06.2015 in Section 200A of the Income Tax Act, 1…

PRAMOD KUMAR MANPURIA ,RANCHI vs. DCIT TDS CPC , 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.

…, respectively and passed order dated 10.01.2014 and 16.09.2014. Against, which the assessee preferred appeal before the CIT(A). However, the CIT(A) relying on the decision of Hon’ble Gujarat High Court in the case of Ramesh Kaurani Vs. Union of India, [2017] 249 Taxmann 402 dismissed the appeal of the assessee holding that the late fee has correctly been levied for certain defaults in filing the statements. 4. Now, the assessee is in further appeals before the Tribunal. 5. Ld. AR, at the outset, submitted that the amendment brought in the Finance Act 2015 w.e.f.01.06.2015 in Section 200A of the Income Tax Act, 1…

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.

…, respectively and passed order dated 10.01.2014 and 16.09.2014. Against, which the assessee preferred appeal before the CIT(A). However, the CIT(A) relying on the decision of Hon’ble Gujarat High Court in the case of Ramesh Kaurani Vs. Union of India, [2017] 249 Taxmann 402 dismissed the appeal of the assessee holding that the late fee has correctly been levied for certain defaults in filing the statements. 4. Now, the assessee is in further appeals before the Tribunal. 5. Ld. AR, at the outset, submitted that the amendment brought in the Finance Act 2015 w.e.f.01.06.2015 in Section 200A of the Income Tax Act, 1…

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.

…, respectively and passed order dated 10.01.2014 and 16.09.2014. Against, which the assessee preferred appeal before the CIT(A). However, the CIT(A) relying on the decision of Hon’ble Gujarat High Court in the case of Ramesh Kaurani Vs. Union of India, [2017] 249 Taxmann 402 dismissed the appeal of the assessee holding that the late fee has correctly been levied for certain defaults in filing the statements. 4. Now, the assessee is in further appeals before the Tribunal. 5. Ld. AR, at the outset, submitted that the amendment brought in the Finance Act 2015 w.e.f.01.06.2015 in Section 200A of the Income Tax Act, 1…

HARDEEP SINGH,JAMSHEDPUR vs. ITO(TDS)J, JAMSHEDPUR

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

…u/s.234E of the Act was served on the assessee in all the cases. Against, which the assessee preferred appeal before the CIT(A). However, the CIT(A) relying on the decision of Hon’ble Gujarat High Court in the case of Ramesh Kaurani Vs. Union of India, [2017] 249 Taxmann 402 dismissed the appeal of the assessee holding that the late fee has correctly been levied for certain defaults in filing the statements. 5. Now, the assessee is in further appeals before the Tribunal. 6. Ld. AR, at the outset, submitted that the amendment brought in the Finance Act 2015 w.e.f.01.06.2015 in Section 200A of the Income Tax demand…

HARDEEP SINGH,JAMSHEDPUR vs. ITO(TDS)J, JAMSHEDPUR

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

…u/s.234E of the Act was served on the assessee in all the cases. Against, which the assessee preferred appeal before the CIT(A). However, the CIT(A) relying on the decision of Hon’ble Gujarat High Court in the case of Ramesh Kaurani Vs. Union of India, [2017] 249 Taxmann 402 dismissed the appeal of the assessee holding that the late fee has correctly been levied for certain defaults in filing the statements. 5. Now, the assessee is in further appeals before the Tribunal. 6. Ld. AR, at the outset, submitted that the amendment brought in the Finance Act 2015 w.e.f.01.06.2015 in Section 200A of the Income Tax demand…

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

…u/s.234E of the Act was served on the assessee in all the cases. Against, which the assessee preferred appeal before the CIT(A). However, the CIT(A) relying on the decision of Hon’ble Gujarat High Court in the case of Ramesh Kaurani Vs. Union of India, [2017] 249 Taxmann 402 dismissed the appeal of the assessee holding that the late fee has correctly been levied for certain defaults in filing the statements. 4. Now, the assessee is in further appeals before the Tribunal. 5. Ld. AR, at the outset, submitted that the amendment brought in the Finance Act 2015 w.e.f.01.06.2015 in Section 200A of the Income Tax 3 ITA…

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

…u/s.234E of the Act was served on the assessee in all the cases. Against, which the assessee preferred appeal before the CIT(A). However, the CIT(A) relying on the decision of Hon’ble Gujarat High Court in the case of Ramesh Kaurani Vs. Union of India, [2017] 249 Taxmann 402 dismissed the appeal of the assessee holding that the late fee has correctly been levied for certain defaults in filing the statements. 4. Now, the assessee is in further appeals before the Tribunal. 5. Ld. AR, at the outset, submitted that the amendment brought in the Finance Act 2015 w.e.f.01.06.2015 in Section 200A of the Income Tax 3 ITA…

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

…u/s.234E of the Act was served on the assessee in all the cases. Against, which the assessee preferred appeal before the CIT(A). However, the CIT(A) relying on the decision of Hon’ble Gujarat High Court in the case of Ramesh Kaurani Vs. Union of India, [2017] 249 Taxmann 402 dismissed the appeal of the assessee holding that the late fee has correctly been levied for certain defaults in filing the statements. 4. Now, the assessee is in further appeals before the Tribunal. 5. Ld. AR, at the outset, submitted that the amendment brought in the Finance Act 2015 w.e.f.01.06.2015 in Section 200A of the Income Tax 3 ITA…

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.

…e Act was served on the assessee on 29.04.2016 in all the cases. Against, which the assessee preferred appeal before the CIT(A). However, the CIT(A) relying on the decision of Hon’ble Gujarat High Court in the case of Ramesh Kaurani Vs. Union of India, [2017] 249 Taxmann 402 dismissed the appeal of the assessee holding that the late fee has correctly been levied for certain defaults in filing the statements. 4. Now, the assessee is in further appeals before the Tribunal. 5. Ld. AR, at the outset, submitted that the amendment brought in the Finance Act 2015 w.e.f.01.06.2015 in Section 200A of the Income Tax 3 ITA…

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.

…e Act was served on the assessee on 29.04.2016 in all the cases. Against, which the assessee preferred appeal before the CIT(A). However, the CIT(A) relying on the decision of Hon’ble Gujarat High Court in the case of Ramesh Kaurani Vs. Union of India, [2017] 249 Taxmann 402 dismissed the appeal of the assessee holding that the late fee has correctly been levied for certain defaults in filing the statements. 4. Now, the assessee is in further appeals before the Tribunal. 5. Ld. AR, at the outset, submitted that the amendment brought in the Finance Act 2015 w.e.f.01.06.2015 in Section 200A of the Income Tax 3 ITA…

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.

…e Act was served on the assessee on 29.04.2016 in all the cases. Against, which the assessee preferred appeal before the CIT(A). However, the CIT(A) relying on the decision of Hon’ble Gujarat High Court in the case of Ramesh Kaurani Vs. Union of India, [2017] 249 Taxmann 402 dismissed the appeal of the assessee holding that the late fee has correctly been levied for certain defaults in filing the statements. 4. Now, the assessee is in further appeals before the Tribunal. 5. Ld. AR, at the outset, submitted that the amendment brought in the Finance Act 2015 w.e.f.01.06.2015 in Section 200A of the Income Tax 3 ITA…