M/S. SYNDICATE BANK,GANDHINAGAR vs. ADDITIONAL COMMISSIONER OF INCOME TAX (TDS), RANGE- 3, BANGALORE
In the result, all the appeals by the assessee are allowed
ITA 1600/BANG/2019[2012-13]Status: DisposedITAT Bangalore14 Aug 2019AY 2012-13
Bench: Shri N.V. Vasudevan & Shri Jason P. Boazin Ita Nos. A.Y. Appellant(S) Vs. Respondent 709/Bang/2019 2012-13 Syndicate Bank, 2011-12 Rajajinagar Main Branch, Ramamandir Road, 3Rd Block, Rajajinagar, Bangalore – 560 010. Tan : Blrs 00880 F Pan: Aaccs 4699E 710/Bang/2019 2011-12 Syndicate Bank, 735/Bang/2019 2013-14 Jayanagar Market Complex Branch, The Assistant 12Th Main Road, Commissioner Of 3Rd Block, Jayanagar, Income Tax (Tds), Bangalore-560 011. Tan : Blrs 16148 G Range 3, Pan: Aaccs 4699E Bangalore. 711/Bang/2019 2011-12 Syndicate Bank, 2013-14 Bit Branch, K.R. Road,V V Puram, Bangalore-560 004. Tan : Blrs 16186 C Pan: Aaccs 4699E 712/Bang/2019 2011-12 Syndicate Bank, Vijaya College Br., R V Road, Basavangudi Bangalore – 560 004. Tan : Blrs 15334 E Pan: Aaccs 4699E
273B of the Act for not deducting tax by the assessee Bank. In the result, the penalty so levied under section 271C is hereby directed to be deleted."
12. The learned DR relied on the order of CIT(A) and further drew our attention to a decision of ITAT Bangalore Bench in the case of another branch of the Assessee