KAMLESH KATARE,GWALIOR vs. ITO, TDS-GWALIOR, GWALIOR
The appeal stand allowed in terms of our above order
ITA 111/AGR/2023[2013-14]Status: DisposedITAT Agra28 Mar 2025AY 2013-14
Bench: Hon’Ble Shri Satbeer Singh Godara, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपीलसं./ Ita No. 111/Agr/2023 (िनधा"रणवष" / Assessment Year: 2013-14) Shri Kamlesh Katare Ito (Tds) बनाम/ 79, Jotinagar, Thatipur Gwalior Vs. Morar, Gwalior "थायीलेखासं./जीआइआरसं./Pan/Gir/Tan No.Bplk-03165-B (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Ashok Vijaywargiya, Ca- Ld. Ar ""थ"कीओरसे/Respondent By : Shri Shailendra Shrivastava – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 13-02-2025 घोषणाकीतारीख /Date Of Pronouncement : 28-03-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aggrieved By Levy Of Late Filing Fees U/S 234E Qua Tds Return In Form 26Q For 4Th Quarter Of Financial Year 2012-13, The Assessee Is In Further Appeal Before Us. 2. From The Records, It Emerges That The Assessee Was Saddled With Later Filing Fees U/S 234E For Rs.22,800/- While Processing Tds Return As Filed By The Assessee. The Assessee Sought Rectification Thereof U/S 154 Which Was Rejected By Ld. Ao. Aggrieved, The Assessee Filed Further Appeal Which Met With No Success. Aggrieved, The Assessee Is In Further Appeal Before Us.
For Appellant: Shri Ashok Vijaywargiya, CA- Ld. ARFor Respondent: Shri Shailendra Shrivastava – Ld. Sr. DR
Section 154Section 200ASection 234E
2. From the records, it emerges that the assessee was saddled with later filing fees u/s 234E for Rs.22,800/- while processing TDS return as filed by the assessee. The assessee sought rectification thereof u/s 154 which was rejected by Ld. AO. Aggrieved, the assessee filed further appeal which met with no success. Aggrieved, the assessee is in further appeal
