In the result, appeals of the assessee in ITA Nos

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.395 To 400/Ctk/2019 (Ay:2015-2016)( Quarter-1) 26Q (Ay:2015-2016)( Quarter-2) 26Q (Ay:2015-2016)(Quarter-3) 26Q (Ay:2015-2016) (Quarter-4) 26Q (Ay:2016-2017) (Quarter-3) 26Q (Ay:2016-2017) (Quarter-4) 26Q Lucky Offset Private Ltd. Vs. Ito(Tds)-1, Bhubaneswar D/24, Industrial Estate, Berhampur-760008 Pan No. Aaacl 3866 E, Tanno. : Bbnl00231A (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri A.K.Padhy, Fca िाजस्व की ओर से /Revenue By : Shri J.K.Lenka, Dr सुनवाई की तािीख / Date Of Hearing : 24/02/2020 घोषणा की तािीख/Date Of Pronouncement : 25/02/2020 आदेश / O R D E R Per Bench : These Are The Six Appeals Have Been Filed By The Assessee Against The Order Of Cit(A)-1, Bhubaneswar All Dated 06.09.2019 For The 1St, 2Nd, 3Rd & 4Th Quarters For The Financial Year 2014-2015 Relevant To Assessment Year 2015-2016 & For The 3Rd & 4Th,Quarters For The Financial Year 2015-2016 Relevant To Assessment Year 2016-2017. 2. The Sole Issue Involved In All These Appeals Relating To Levy Of Late Filing Fees U/S.274E Of The Act. 3. Brief Facts Of The Case Are That The Assessee Is A Private Limited Company & Registered Under The Companies Act, 1956. The Assessee Filed The Tds Return For The Respective Quarters Belatedly, Therefore, The 2

3 ITA Nos.395-400/CTK/2019 deducted TDS, which has been deposited within the time and on perusal of the demand notice raised by the CPC(TDS), it is noticed that there is no any short payment, short deduction/collection, interest on payment default u/s.201(1A)/206C(7) of the Act, interest on short payment, interest on deduction/collection default u/s.201(1A)/206C