ANUMOD VISHWAMBHARAN,TRIVANDRUM vs. ITO TDS WARD, TRIVANDRUM

In the result, the appeals of the assessee are allowed

Bench: Shri Sanjay Arora, Am & Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No. 78/Coch/2023 (िनधा"रण वष" / Assessment Year: 2013-14) & आयकर अपील सं/ I.T.A. No. 79/Coch/2023 (िनधा"रण वष" / Assessment Year: 2014-15) Anumod Viswambharan बनाम/ Ito Tc 8/2164, Cheruvikal, Tds Ward, Aayakar Vs. Medical College, Bhavan, Peroorkada Thiruvananthapuram- Road, Kowdiar, 695011. Thiruvananthapuram. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Adjpv0729M (अपीलाथ" /Appellant) .. (""थ" / Respondent) Assessee By: None Revenue By: Smt J. M Jamuna Devi, (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 18/05/2023 घोषणा की तारीख /Date Of Pronouncement: 06/06/2023

3. The Division Bench of the Hon’ble Kerala High Court affirmed the aforesaid ratio of the single bench in the case of M/s Olari Little Flower Kuries (P.) Ltd. v. UoI [2022] 440 ITR 26 (Ker), after reproducing paras 20 to 23 of the decision in Fatheraj Singhvi (supra), and concluding it’s findings, at para

CATHOLIC SYRIAN BANK LTD(KURIANNOOR BRANCH), KUMBANAD P.O., PATHANAMTHITTA vs. THE ITO (TDS), ALAPPUZHA

In the result, all the appeals filed by the assessee are dismissed as

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

3) of the Act. Therefore, the fee levied u/s.234E of the Act while processing the statement of tax deducted at source was beyond the scope provided under Section 200A of the Act." Hence fees for late filing of TDS quarterly statement prior to Assessment Year 2016-17 could not be recovered by way of processing under section 200A

DISTRICT PROJECT OFFICE KOZHIKODE,KOZHIKODE vs. ACIT, CPC TDS, KOZHIKODE, KOZHIKODE

In the result, the appeal filed by assessee stands allowed for statistical purposes

3) that too by expressly put bar for penalty under Section 272A by insertion of proviso to Section 272A(2), it can be said that a particular set up for imposition and the payment of fee under Section 234E was provided but, it did not provide for making of demand of such fee under Section 200A payable under Section 234E

SABIR ALI,KANNUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, GHAZIABAD

In the result, the appeals filed by the assessee are allowed

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

section 200A of the I.T.Act is prospective with effect from 01.06.2016. 7.1 As regards the condonation of delay is concerned, it is admitted that there is a delay of approximately five years in filing the appeals before the first appellate authority. The reasons stated for the delay is that – (a) The assessee was advised that there was no appeal remedy

SABIR ALI,KANNUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, GHAZIABAD

In the result, the appeals filed by the assessee are allowed

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

section 200A of the I.T.Act is prospective with effect from 01.06.2016. 7.1 As regards the condonation of delay is concerned, it is admitted that there is a delay of approximately five years in filing the appeals before the first appellate authority. The reasons stated for the delay is that – (a) The assessee was advised that there was no appeal remedy

SABIR ALI,KANNUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, GHAZIABAD

In the result, the appeals filed by the assessee are allowed

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

section 200A of the I.T.Act is prospective with effect from 01.06.2016. 7.1 As regards the condonation of delay is concerned, it is admitted that there is a delay of approximately five years in filing the appeals before the first appellate authority. The reasons stated for the delay is that – (a) The assessee was advised that there was no appeal remedy

SABIR ALI,KANNUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, GAZIABAD

In the result, the appeals filed by the assessee are allowed

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

section 200A of the I.T.Act is prospective with effect from 01.06.2016. 7.1 As regards the condonation of delay is concerned, it is admitted that there is a delay of approximately five years in filing the appeals before the first appellate authority. The reasons stated for the delay is that – (a) The assessee was advised that there was no appeal remedy

CSB BANK LTD (FORMERLY THE CATHOLIC SYRIAN BANK LTD(THUMPAMON BRANCH),PATHANAMTHITTA vs. THE ACIT(TDS), GHAZIABAD

In the result, the appeals filed by the assessee are dismissed

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

3. Aggrieved by the orders passed levying interest u/s 234E of the I.T.Act, the assessee preferred appeals to the first appellate authority. There was delay in filing appeals before the first appellate authority. The CIT(A) dismissed the appeals ITA No.525/Coch/2019 & Ors. 4 M/s.CSB Bank Limited. of the assessee without condoning the delay in filing the appeals before

CSB BANK LTD (FORMERLY THE CATHOLIC SYRIAN BANK LTD(THUMPAMON BRANCH),PATHANAMTHITTA vs. THE ACIT(TDS), GHAZIABAD

In the result, the appeals filed by the assessee are dismissed

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

3. Aggrieved by the orders passed levying interest u/s 234E of the I.T.Act, the assessee preferred appeals to the first appellate authority. There was delay in filing appeals before the first appellate authority. The CIT(A) dismissed the appeals ITA No.525/Coch/2019 & Ors. 4 M/s.CSB Bank Limited. of the assessee without condoning the delay in filing the appeals before

CSB BANK LTD (FORMERLY THE CATHOLIC SYRIAN BANK LTD(THUMPAMON BRANCH),PATHANAMTHITTA vs. THE ACIT(TDS), GHAZIABAD

In the result, the appeals filed by the assessee are dismissed

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

3. Aggrieved by the orders passed levying interest u/s 234E of the I.T.Act, the assessee preferred appeals to the first appellate authority. There was delay in filing appeals before the first appellate authority. The CIT(A) dismissed the appeals ITA No.525/Coch/2019 & Ors. 4 M/s.CSB Bank Limited. of the assessee without condoning the delay in filing the appeals before

M/S.TRAVEL TRAILS INDIA P. LTD,TRIVANDRUM vs. ACIT,, GHAZIABAD

In the result, the appeal filed by the assessee is allowed

Bench: Shri George George K

delay in filing of the quarterly return was not deliberate and therefore, to be condoned. The arguments of the Appellant are considered. Under the provisions of section 234E of the Act, there is no discretion to delete the late filing fee. Hence, the argument of the appellant cannot be applied for cancelling the late filing fee in the given facts

COMMISSIONER FOR GOVT EXAMINATIONS ,POOJAPPURA vs. DCIT CIRCLE 1(2), TRIVANDRUM

In the result, the assessee’s appeals are dismissed

Bench: Shri Sanjay Arora & Shri Manomohan Das

delay as liable to be condoned, no serious objection to which was raised by Smt. Devi, the ld. Sr. DR. 4. None appeared for the appellant when the appeals were called out for hearing, and neither is there any adjournment motion despite service of notice of hearing. Hearing in the matter was accordingly proceeded ex parte qua the assessee

COMMISSIONER FOR GOVT EXAMINATIONS ,POOJAPPURA vs. DCIT CIRCLE 1(2), TRIVANDRUM

In the result, the assessee’s appeals are dismissed

Bench: Shri Sanjay Arora & Shri Manomohan Das

delay as liable to be condoned, no serious objection to which was raised by Smt. Devi, the ld. Sr. DR. 4. None appeared for the appellant when the appeals were called out for hearing, and neither is there any adjournment motion despite service of notice of hearing. Hearing in the matter was accordingly proceeded ex parte qua the assessee

COMMISSIONER FOR GOVT EXAMINATIONS ,POOJAPPURA vs. DCIT CIRCLE 1(2), TRIVANDRUM

In the result, the assessee’s appeals are dismissed

Bench: Shri Sanjay Arora & Shri Manomohan Das

delay as liable to be condoned, no serious objection to which was raised by Smt. Devi, the ld. Sr. DR. 4. None appeared for the appellant when the appeals were called out for hearing, and neither is there any adjournment motion despite service of notice of hearing. Hearing in the matter was accordingly proceeded ex parte qua the assessee

COMMISSIONER FOR GOVT EXAMINATIONS ,POOJAPPURA vs. DCIT CIRCLE 1(2), TRIVANDRUM

In the result, the assessee’s appeals are dismissed

Bench: Shri Sanjay Arora & Shri Manomohan Das

delay as liable to be condoned, no serious objection to which was raised by Smt. Devi, the ld. Sr. DR. 4. None appeared for the appellant when the appeals were called out for hearing, and neither is there any adjournment motion despite service of notice of hearing. Hearing in the matter was accordingly proceeded ex parte qua the assessee

COMMISSIONER FOR GOVT EXAMINATIONS ,POOJAPPURA vs. DCIT CIRCLE 1(2), TRIVANDRUM

In the result, the assessee’s appeals are dismissed

Bench: Shri Sanjay Arora & Shri Manomohan Das

delay as liable to be condoned, no serious objection to which was raised by Smt. Devi, the ld. Sr. DR. 4. None appeared for the appellant when the appeals were called out for hearing, and neither is there any adjournment motion despite service of notice of hearing. Hearing in the matter was accordingly proceeded ex parte qua the assessee

COMMISSIONER FOR GOVT EXAMINATIONS ,POOJAPPURA vs. DCIT CIRCLE 1(2), TRIVANDRUM

In the result, the assessee’s appeals are dismissed

Bench: Shri Sanjay Arora & Shri Manomohan Das

delay as liable to be condoned, no serious objection to which was raised by Smt. Devi, the ld. Sr. DR. 4. None appeared for the appellant when the appeals were called out for hearing, and neither is there any adjournment motion despite service of notice of hearing. Hearing in the matter was accordingly proceeded ex parte qua the assessee

COMMISSIONER FOR GOVT EXAMINATIONS ,POOJAPPURA vs. DCIT CIRCLE 1(2), TRIVANDRUM

In the result, the assessee’s appeals are dismissed

Bench: Shri Sanjay Arora & Shri Manomohan Das

delay as liable to be condoned, no serious objection to which was raised by Smt. Devi, the ld. Sr. DR. 4. None appeared for the appellant when the appeals were called out for hearing, and neither is there any adjournment motion despite service of notice of hearing. Hearing in the matter was accordingly proceeded ex parte qua the assessee

COMMISSIONER FOR GOVT EXAMINATIONS ,POOJAPPURA vs. DCIT CIRCLE 1(2), TRIVANDRUM

In the result, the assessee’s appeals are dismissed

Bench: Shri Sanjay Arora & Shri Manomohan Das

delay as liable to be condoned, no serious objection to which was raised by Smt. Devi, the ld. Sr. DR. 4. None appeared for the appellant when the appeals were called out for hearing, and neither is there any adjournment motion despite service of notice of hearing. Hearing in the matter was accordingly proceeded ex parte qua the assessee