SAMRAT GRANITES PRIVATE LIMITED,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC (TDS), GHAZIABAD
In the result, the appeals filed by the assessee are allowed for statistical purposes
ITA 523/BANG/2021[2014-15]Status: DisposedITAT Bangalore30 Dec 2021AY 2014-15
Bench: Shri George George K, Jm & Shri B.R.Baskaran, Am
For Appellant: Sri.Siddesh Nagaraj GaddiFor Respondent: Sri.Sankar Ganesh K, JCIT-DR
Section 200ASection 234Section 234ESection 250
condoning the delay in filing the appeal;
3. The Learned CIT(A) has failed to appreciate that the delay in filing appeal is not intentional, thereby erred in not appreciating that the delay is bonafide;
4. The Learned CIT(A) has erred in upholding levy of late fee by way of processing of TDS statement, as provisions of section 200A