INCOME TAX OFFICER, CUTTACK vs. MAA TARINI TRANSPORT PRIVATE LIMITED, BARBIL KOENJHAR

In the result, appeals of the revenue stand dismissed

Bench: Before Shri George Mathanmember & Manish Agarwal Manish Agarwalita Nos.454 & 455/Ctk/2024 Assessment Year : 2014-15 Income Tax Officer (Tds), Income Tax Officer (Tds), Vs. Maa Tarini Transport Pvt Maa Tarini Transport Pvt Cuttack Ltd., Ltd., Bhadrasahi, Bhadrasahi, Barbil, Barbil, Keonjhar Pan/Gir No.Aafcm 0416 L No.Aafcm 0416 L (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : None Revenue By : Shri S.C.Mohanty, Sr Dr : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 07/01/20 2025 Date Of Pronouncement : 07/01/20 025 O R D E R Per Bench These Two These Two Appeals Filed By The Revenue Against The Against The Separate Orders Of The Ld Cit(A), Nfac, Delhi Dated Of The Ld Cit(A), Nfac, Delhi Dated 10.9.2024 In Appeal No.Cit(A),Cuttack/10412/2018 Cit(A),Cuttack/10412/2018-19 & Cit(A),Cuttack/10413/2018 19 & Cit(A),Cuttack/10413/2018-19 For The Assessment Year Essment Year 2014-15 Deleting The Levy Of Fees U/S.234E Of The Act. Deleting The Levy Of Fees U/S.234E Of The Act.

section 200A for computation of fee. Ld Sr DR also produced a decision of Hon’ble Madras High Court in the case of Conceria International Pvt Ltd. Vs ITO, 464 ITR 92 (Mad), wherein levy of late fee qua delay in filling of TDS