MR. SANDEEP SAMANTHA,MANGALURU vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX CPC - TDS, GHAZIABAD
In the result, appeal of the assessee is partly allowed
ITA 1235/BANG/2019[2016-17]Status: DisposedITAT Bangalore25 Sept 2020AY 2016-17
Bench: Shri A. K. Garodia & Shri George George Kassessment Year : 2016-17 Shri. Sandeep Samantha, Vs. The Additional Commissioner Of D.No.2-1-7/7, Shop No.2, Income-Tax, Manasa Residency, Chilimbi, Urwa, Cpc- Tds, Mangaluru – 575 006. Ghaziabad. Pan : Axlps 5874 J Appellant Respondent Assessee By : Shri. Srinivas Kamath, Ca Revenue By : Dr. Shankar Prasad, Add. Cit (Dr)(Itat), Bengaluru Date Of Hearing : 17.09.2020 Date Of Pronouncement : 25.09.2020 O R D E R Per A. K. Garodia: This Appeal Is Filed By The Assessee & The Same Is Directed Against The Order Of Learned Cit(A), Mangaluru Dated 16.01.2019 For Assessment Year 2016-17 In Respect Of Filing Of Form No.26Q For Quarter No.1 Of The Financial Year 2015-16. The Grounds Raised By The Assessee Are As Under:
For Appellant: Shri. Srinivas Kamath, CAFor Respondent: Dr. Shankar Prasad, Add. CIT (DR)(ITAT), Bengaluru
Section 194ISection 200Section 200(3)Section 234ESection 3
TDS u/s 194IA. From No. 26QB and challan of tax deposited were generated on 5.4.2014 from the electronic system which is evident from the orders passed, which clearly mentions the date of filing of challan cum statement as "5.4.2014". Thus, levy of fee u/s 234E is not applicable at all, because there is no delay in filing of the said
