VARDHMAN INFRA DEVELOPERS (P) LTD.,DELHI vs. INCOME TAX OFFICER WARD-78(3), NEW DELHI, DELHI
In the result, the assessee’s appeal is allowed
ITA 511/DEL/2024[2014-15]Status: DisposedITAT Delhi30 Jul 2025AY 2014-15
Bench: Shri Satbeer Singh Godara & Shri Avdhesh Kumar Mishraita No.511/Del./2024, A.Y. 2014-15 Vardhman Infra Developers Income Tax Officer, (P) Ltd., 401-414, C-58, Ward-78(3), 4Th Floor, Shahpuri, Vs. Income Tax Office, Tirath Singh, Tower Dda, Laxmi Nagar, New Delhi Janakpuri, New Delhi Pan: Aadcv3838M (Appellant) (Respondent) Appellant By None Respondent By Shri Om Prakash, Sr. Dr Date Of Hearing 30/07/2025 Date Of Pronouncement 30/07/2025 Order Per Avdhesh Kumar Mishra, Am The Appeal For The Assessment Year (‘Ay’) 2014-15 Filed By The Assessee Is Directed Against The Order Dated 18.03.2019 Of The Commissioner Of Income Tax (Appeals)-28, New Delhi [‘Cit(A)’].
Section 201Section 203Section 272A(2)(g)Section 273Section 276BSection 279(2)
assessee also got its offence of late deposit of TDS after deduction of tax punishable under section 276B of the Act compounded under section 279(2) of the Act.
3.1
Further, it was also submitted before the Range Head-TDS that the assessee had not received reasonable booking amount ... already paid the interest and late filing fee under section 201(1A) and 234F of the Act along with the compounding fee under section 279(2) of the Act for offence of late deposit of TDS after deduction of tax punishable under section 276B of the Act. Therefore, it submitted
