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
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.
3. We find that this issue stand covered in assessee’s favor
