AVINASH KISHORE HEMDEV,CHENNAI vs. ITO, TDS WARD-1(3), CHENNAI
In the result, the appeal filed by the assessee in ITA Nos
ITA 2430/CHNY/2025[2015-16]Status: DisposedITAT Chennai21 Nov 2025AY 2015-16
Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.2421, 2422, 2423; 2424, 2425, 2426, 2427; 2428, 2429, 2430, 2431 & 2432/Chny/2025 िनधा"रण वष"/Assessment Years: 2013-14 [Q4, Q-3 & Q-2], 2014-15 [Q1, Q-3, Q-2 & Q-4], 2015-16 [Q-1, Q-2, Q-3 & Q-4] & 2016-17 [Q-1] Avinash Kishore Hemdev, Vs. The Income Tax Officer, No. 21, 1St Street, Haddows Road, Tds Ward 1(3), Nungambakkam, Chennai 600 034. Chennai. [Pan:Aamph1666B] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Ms. N.V. Lakshmi, Advocate ""थ" की ओर से/Respondent By : Ms. M. Subashri, Addl. Cit (Virtual) सुनवाई की तारीख/ Date Of Hearing : 20.11.2025 घोषणा की तारीख /Date Of Pronouncement : 21.11.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Bunch Of 12 Appeals Filed By The Assessee Are Directed Against Different Orders All Dated 04.06.2025 Passed By The Learned Commissioner Of Income Tax (Appeals)- National Faceless Appeal Centre (Nfac), New Delhi Relevant To The Assessment Years 2013-14 [Q4, Q-3 & Q-2], 2014-15 [Q1, Q-3, Q-2 & Q-4], 2015-16 [Q-1, Q-2, Q-3 & Q-4] & 2016-17 [Q-1].
For Appellant: Ms. N.V. Lakshmi, AdvocateFor Respondent: Ms. M. Subashri, Addl. CIT (Virtual)
Section 200ASection 234E
TDS quarterly returns filed by the assessee under section 200A of the Income Tax Act, 1961 [“Act” in short] and levied late filing fee under section 234E of the Act for the delay in filing the said statements for the assessment years under consideration. The assessee has challenged the levy of late filing fee under section 234E
