KUKUMINA CONSTRUCTIONS PVT. LTD.,BHUBANESWAR vs. ACIT, CPC, TDS, GHAZIABAD
In the result, all the four appeals of the assessee are allowed
ITA 355/CTK/2018[2014-15 (4th Quarter)]Status: DisposedITAT Cuttack29 Nov 2019
Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.352 To 355/Ctk/2018 (Ay:2013-2014)(4Th Quarter) 26Q (Ay:2013-2014)(4Th Quarter) 24Q (Ay:2014-2015)(4Th Quarter) 24Q (Ay:2014-2015) (4Th Quarter)26Q Kukumina Constructions (P) Ltd Vs. Acit, Cpc, Tds, Ghaziabad, Plot No.364, Bomikhal, New Delhi Cuttack Road, Bhubaneswar Dist-Khurda-751010 स्थायी लेखा सं./Panno. : Aaack 9460 D (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri P.K.Mishra, Advocate िाजस्व की ओर से /Revenue By : Shri J.K.Lenka, Dr सुनवाई की तािीख / Date Of Hearing : 29/11/2019 घोषणा की तािीख/Date Of Pronouncement : 29/11/2019 आदेश / O R D E R Per Bench : These Appeals Arising Out Of Intimation U/S.200A Of The I.T.Act, 1961 Issued By The Cpc (Tds), Ghaziabad Dated 16.10.2016 & 20.12.2016, Respectively For The Fourth Quarter For The Assessment Year 2013-2014 & 2014-2015, Against The Levy Of Fee U/S.234E Of The Act For Late Filing Of Quarterly Tds Return & Confirm By The Cit(A). 2. Ld. Ar Before Us Submitted That The Cit(A) Has Committed Gross Error Of Law As Well As In Fact While Confirming The Impugned Order & Levy Of Fee U/S.234E Of The Act In The Aforesaid Appeals Ignoring The Submission Of The Assessee. Therefore, Ld. Ar Submitted That The Levy Of Late Fee In All The Above Appeals Deserves To Be Deleted.
For Appellant: Shri P.K.Mishra, AdvocateFor Respondent: Shri J.K.Lenka, DR
Section 200ASection 201Section 206CSection 234E
…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI L.P. SAHU, AM आयकर अपीऱ सं./ITA No.352 to 355/CTK/2018 (AY:2013-2014)(4th Quarter) 26Q (AY:2013-2014)(4th Quarter) 24Q (AY:2014-2015)(4th Quarter) 24Q (AY:2014-2015) (4th Quarter)26Q Kukumina Constructions (P) Ltd Vs. ACIT, CPC, TDS, Ghaziabad, Plot No.364, Bomikhal, New Delhi Cuttack Road, Bhubaneswar Dist-Khurda-751010 स्थायी लेखा सं./PANNo. : AAACK 9460 D (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee by : Shri P.K.Mishra, Advocate िाजस्व की ओर से /Reve…
