Commissioner, Cuttack Municipal Corporation, Cuttack vs. ITO(TDS), Cuttack
In the result, appeal of the assessee is allowed
ITA 83/CTK/2020[2014-15]Status: DisposedITAT Cuttack12 Oct 2023AY 2014-15
Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अऩीऱ सं/Ita No.83/Ctk/2020 (ननधाारण वषा / Assessment Year : 2014-2015) Commissioner, Vs Ito (Tds), Cuttack Cuttack Municipal Corporation, Choudhury Bazar, Dist: Cuttack Tan No. :Bbnc 00195 G (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri P.K.Mishra & Sanjeev Swain, Advs राजस्व की ओर से /Revenue By : Shri Charan Dass, Sr. Dr सुनवाई की तारीख / Date Of Hearing : 12/10/2023 घोषणा की तारीख/Date Of Pronouncement : 12/10/2023 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), Cuttack, Dated 31.10.2019, Passed In I.T.Appeal No.0398/2015- 16 For The Assessment Year 2014-2015. 2. The Appeal Of The Assessee Is Delayed By 25 Days For Which The Assessee Has Filed Necessary Application For Condonation Of Delay & The Affidavit. The Reason For Delay Is Mentioned To Be On Account Of Urinary Infection & High Blood Pressure & The Consequential Medical Treatment. The Affidavit Filed By The Assessee Has Not Been Controverted By The Revenue. Consequently, The Delay In Filing The Present Appeal Is Condoned & The Appeal Is Disposed Off On Merits. 3. It Was Submitted By The Ld. Ar That The Issue In The Appeal Was Against Holding The Assessee As An Assessee In Default For Non-Deduction
For Appellant: Shri P.K.Mishra & Sanjeev Swain, AdvsFor Respondent: Shri Charan Dass, Sr. DR
Section 194CSection 201Section 201(1)
…er occasion has also filed written submission which reads as follows :- 1. Interest would be levied U/S 201 (1A) even in case of the payee (deductee) having paid income tax on the income from the payment with no, or short, TDS. [Singapore Airlines Ltd. (2022) 449 ITR 203 (SC) (Attached)' .] 2. Authorised AO to receive form no. 26A and the mode of furnishing it now are CPC- TDS and electronic respectively. 3. Filing of the. form no.26A for furnishing the accountant certificate ulr 31ACB of Income Tax Rules read with the first proviso to s. 201(1) of Income Tax Act in the form of additional evidence is not in accor…
