Vijay Traders, Sivakasi vs. ITO TDS Ward, Madurai
In the result, the assessee’s appeal is allowed
ITA 1826/CHNY/2018[2013-14]Status: DisposedITAT Chennai20 Nov 2018AY 2013-14
Bench: Shri Abraham P.George & Shri Duvvuru R.L.Reddyआयकर अपील सं./Ita No.1826/Chny/2018 िनधा"रण वष" /Assessment Year: 2013-14 Vijay Traders, Vs. The Income Tax Officer, 185, Mundagan Street, Tds Ward, Sivakasi-626 123. Madurai. [Pan: Aaafv7113R] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : None ""थ" की ओर से /Respondent By : Shri G.N. Raghavendra Rao, Jcit सुनवाई की तारीख/Date Of Hearing : 13.11.2018 घोषणा की तारीख /Date Of Pronouncement : 20.11.2018 आदेश / O R D E R Per Duvvuru R.L.Reddy: This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 2, Madurai, Dated 09.04.2018 Relevant To The Assessment Year 2013-14. The Only Effective Ground Raised In The Appeal Of The Assessee Is That The Ld. Cit(A) Has Erred In Confirming The Late Fee Levied Under Section 234E Of The Income Tax Act, 1961 [“Act” In Short].
For Appellant: NoneFor Respondent: Shri G.N. Raghavendra Rao, JCIT
Section 200ASection 200A(1)Section 200A(1)(C)Section 234ESection 264
…sessee is in appeal before the Tribunal. None appeared on behalf of the assessee despite service of notice through RPAD. However, the assessee has filed a written submission, wherein, it was prayed that while deciding the appeal on its merits, the decision in 41 ITR (Trib) 439 (Chennai) and the decision in I.T.A. No. 526/Chny/2018 dated 30.07.2018 may be taken into consideration. On the other hand, the ld. DR supported the orders of the authorities below. :- 3 -: 5. We have heard the ld. DR, perused the materials available on record and gone through the orders of authorities below. We have also gone through the…
