ITO(TDS), ROURKELA, ROURKELA vs. M/S. S.N.MOHANTY, KEONJHAR

In the result, the appeal filed by the revenue is dismissed

Bench: S/Shri N.S Saini & Pavan Kumar Gadaleassessment Year : 2013-14

TDS) is required to consider the conditions and proviso to section 206C(6A) and also no TCS is made in respect

M/S. KALINGA MINING CORPORATION,CUTTACK vs. ITO, TDS, CUTTACK, CUTTACK

In the result, appeal of the assessee is partly allowed for statistical purposes

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपील सं./Ita No.469/Ctk/2014 (धनधाारण वषा / Assessment Year :2013-2014) M/S Kalinga Mining Vs. Ito (Tds), Shelter Chhak, Corporation, Samanta Cuttack Niwas, Seikh Bazar, Cuttack-753008 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aadck 6791 N (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) आयकर अपील सं./Ita No.405/Ctk/2015 (धनधाारण वषा / Assessment Year :2011-2012) M/S Kalinga Mining Vs. Jcit, Range-Ii, Cuttack Corporation, Samanta Niwas, Seikh Bazar, Cuttack-753008 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aadck 6791 N (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) धनधााररती की ओर से /Assessee By : None राजस्व की ओर से /Revenue By : Shri Subhendu Dutta, Citdr सुनवाई की तारीख / Date Of Hearing : 26/07/2017 घोषणा की तारीख/Date Of Pronouncement 28/07/2017 आदेश / O R D E R Per Shri Pavan Kumar Gadale, Jm: The Assessee Has Filed An Appeal I.E. Ita No.469/Ctk/2014 (Ay 2013-2014) Against The Order Of Cit(A), Cuttack, Dated 29.9.2014 Passed U/S.206C(6)(6A)&(7) Of The I.T.Act & Also Appeal In Ita No.405/Ctk/2015 Against The Order Of Cit(A), Cuttack, Dated 20.07.2015 Passed U/S.143(3) Of The I.T.Act. 2. None Appeared On Behalf Of The Assessee When The Matter Was Called For Hearing, Nor Any Adjournment Application Was Placed On Record By The Assessee. Considering The Facts & Circumstances Of The Case, We

Section 206C of the Act and further as per the amended provisions the assessee has to obtain Form No.27C in respect of non-collection of tax on sale of iron ore. But the AO found that the assessee has sales of iron ore of Rs.28,47,91,919/-, since the assessee could not produce the declaration in form No.27C, show

M/S. KALINGA MINING CORPORATION PVT. LTD.,CUTTACK vs. JCIT, CUTTACK

In the result, appeal of the assessee is partly allowed for statistical purposes

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपील सं./Ita No.469/Ctk/2014 (धनधाारण वषा / Assessment Year :2013-2014) M/S Kalinga Mining Vs. Ito (Tds), Shelter Chhak, Corporation, Samanta Cuttack Niwas, Seikh Bazar, Cuttack-753008 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aadck 6791 N (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) आयकर अपील सं./Ita No.405/Ctk/2015 (धनधाारण वषा / Assessment Year :2011-2012) M/S Kalinga Mining Vs. Jcit, Range-Ii, Cuttack Corporation, Samanta Niwas, Seikh Bazar, Cuttack-753008 स्थायी लेखा सं./जीआइआर सं./ Pan/Gir No. : Aadck 6791 N (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) धनधााररती की ओर से /Assessee By : None राजस्व की ओर से /Revenue By : Shri Subhendu Dutta, Citdr सुनवाई की तारीख / Date Of Hearing : 26/07/2017 घोषणा की तारीख/Date Of Pronouncement 28/07/2017 आदेश / O R D E R Per Shri Pavan Kumar Gadale, Jm: The Assessee Has Filed An Appeal I.E. Ita No.469/Ctk/2014 (Ay 2013-2014) Against The Order Of Cit(A), Cuttack, Dated 29.9.2014 Passed U/S.206C(6)(6A)&(7) Of The I.T.Act & Also Appeal In Ita No.405/Ctk/2015 Against The Order Of Cit(A), Cuttack, Dated 20.07.2015 Passed U/S.143(3) Of The I.T.Act. 2. None Appeared On Behalf Of The Assessee When The Matter Was Called For Hearing, Nor Any Adjournment Application Was Placed On Record By The Assessee. Considering The Facts & Circumstances Of The Case, We

Section 206C of the Act and further as per the amended provisions the assessee has to obtain Form No.27C in respect of non-collection of tax on sale of iron ore. But the AO found that the assessee has sales of iron ore of Rs.28,47,91,919/-, since the assessee could not produce the declaration in form No.27C, show

MGM MINERALS LIMITED,BHUBANESWAR vs. ACIT(TDS)-1, BHUBANESWAR

In the result, appeal of the assessee is allowed for statistical purposes

Bench: S/ S/Shri Chandra Mohan Garg, Judicial & Manish Borad & Manish Borad & Manish Boradassessment Year : 2013-14 M.G.M. Minerals Ltd., 2 M.G.M. Minerals Ltd., 2-A, Forest Vs. Acit (Tds- -1), Park, Bhubaneswar. Park, Bhubaneswar. Bhubaneswar. Bhubaneswar. Pan/Gir No. No.Aadcm 2818 E (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri B.K.Mohapatra/A.K.Sabat B.K.Mohapatra/A.K.Sabat, Ars Revenue By : Shri S.C.Mohanty, Addl. Addl. Cit (Dr) Date Of Hearing : 22 /10/ 20 / 2021 Date Of Pronouncement : 26/10 10/2021 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of The This Is An Appeal Filed By The Assessee Against The Order Of The This Is An Appeal Filed By The Assessee Against The Order Of The Cit(A),1, Bhubaneswar Cit(A),1, Bhubaneswar Dated 17.2.2015 For The Assessment Year For The Assessment Year 2013-14. 2. The Assessee The Assessee Has Raised The Following Grounds Of Appeal: Has Raised The Following Grounds Of Appeal:

TDS)-1, Bhubaneswar], subsequently by the Order dated 07/06/2013 came to the conclusion that the assessee has collected the declaration after the sale of the goods and therefore, having violated the provisions of Section 206C

ITO (TDS), ROURKELA vs. PENGUIN TRADING & AGENCIES PVT. LTD., KEONJHAR

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahuassessment Year : 2013-14

TDS inspection was conducted by the Assessing Officer on 18.12.2012 in the business premises of the assessee. During the course of inspection, the Assessing Officer found that no tax had been collected at source as per the provisions of section 206C

SHISHU ANANTA MAHAVIDYALAYA,KHURDA vs. JCIT(TDS), BHUBANESWAR

In the result, all the three appeals of assessee are allowed

Bench: Shri Chandra Mohan Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ सं./Ita Nos.201 To 203/Ctk/2018 (नििाारण वषा / Assessment Years :2010-2011 To 2012-2013) Shishu Ananta Mahavidyalaya, Vs. Jcit(Tds), Bhubaneswar Balipatana, Khurda-752102 Tan No. : Bbns00799 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

TDS return within the time as specified in sub-section (3) of Section 200 or under the proviso to sub-section3 of section 206C

SHISHU ANANTA MAHAVIDYALAYA,KHURDA vs. JCIT(TDS), BHUBANESWAR

In the result, all the three appeals of assessee are allowed

Bench: Shri Chandra Mohan Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ सं./Ita Nos.201 To 203/Ctk/2018 (नििाारण वषा / Assessment Years :2010-2011 To 2012-2013) Shishu Ananta Mahavidyalaya, Vs. Jcit(Tds), Bhubaneswar Balipatana, Khurda-752102 Tan No. : Bbns00799 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

TDS return within the time as specified in sub-section (3) of Section 200 or under the proviso to sub-section3 of section 206C

SHISHU ANANTA MAHAVIDYALAYA,KHURDA vs. JCIT(TDS), BHUBANESWAR

In the result, all the three appeals of assessee are allowed

Bench: Shri Chandra Mohan Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ सं./Ita Nos.201 To 203/Ctk/2018 (नििाारण वषा / Assessment Years :2010-2011 To 2012-2013) Shishu Ananta Mahavidyalaya, Vs. Jcit(Tds), Bhubaneswar Balipatana, Khurda-752102 Tan No. : Bbns00799 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

TDS return within the time as specified in sub-section (3) of Section 200 or under the proviso to sub-section3 of section 206C

M/S. M.G.MOHANTY,BHUBANESWAR vs. ACIT(TDS)-1, BHUBANESWAR

In the result, appeal of the assessee is allowed for statistical purposes

Bench: S/ S/Shri Chandra Mohan Garg, Judicial & Manish Borad & Manish Borad & Manish Boradassessment Year : 2013-14 M.G.Mohanty., 2 ., 2-A, Forest Park, Vs. Acit (Tds- -1), Bhubaneswar. Bhubaneswar. Bhubaneswar. Bhubaneswar. Pan/Gir No. No.Aaffm 2127 H (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri B.K.Mohapatra/A.K.Sabat B.K.Mohapatra/A.K.Sabat, Ars Revenue By : Shri S.C.Mohanty, Addl. Addl. Cit (Dr) Date Of Hearing : 22 /10/ 20 / 2021 Date Of Pronouncement : 26/10 10/2021 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of The This Is An Appeal Filed By The Assessee Against The Order Of The This Is An Appeal Filed By The Assessee Against The Order Of The Cit(A),1, Bhubaneswar Cit(A),1, Bhubaneswar Dated 17.2.2015 For The Assessment Year For The Assessment Year 2013-14. 2. The Assessee The Assessee Has Raised The Following Grounds Of Appeal: Has Raised The Following Grounds Of Appeal:

Section 206C of the Act by collecting the declarations from the Buyers that the goods so bought are for the purpose of manufacturing, processing or producing articles of things and not for trading purposes although belatedly and also has produced evidences regarding the Buyers of goods having filed the IT returns and paid taxes thereon for the Assessment Year

ARCHITECTURE AND ENGINEERING CONSULTANCY SERVICES PRIVATE LIMITED,BHUBANESWAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2 BHUABENSWAR, BHUBANESWAR

TDS Reconciliation Analysis and Correction Enabling System\nForm 26AS\nAnnual Tax Statement under Section 203AA of the Income Tax Act, 1961\nSoe Section 233AA and woond provision to Section 206C

LUCKY OFFSET PVT. LTD. ,BERHAMPUR vs. ITO (TDS)-2, BHUBANESWAR

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

206C of the Act). In order to provide effective deterrence against the delay in furnishing TDS/TCS statements, the Finance Act, 2012 inserted sec. 234E of the Act to provide for levy of fees on late furnishing of TDS statements. The Memorandum of Finance Bill, 2015, further took note of the fact that the Finance (No. 2) Act 2009, inserted

LUCKY OFFSET PVT. LTD. ,BERHAMPUR vs. ITO (TDS)-2, BHUBANESWAR

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

206C of the Act). In order to provide effective deterrence against the delay in furnishing TDS/TCS statements, the Finance Act, 2012 inserted sec. 234E of the Act to provide for levy of fees on late furnishing of TDS statements. The Memorandum of Finance Bill, 2015, further took note of the fact that the Finance (No. 2) Act 2009, inserted

LUCKY OFFSET PVT. LTD. ,BERHAMPUR vs. ITO (TDS)-2, BHUBANESWAR

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

206C of the Act). In order to provide effective deterrence against the delay in furnishing TDS/TCS statements, the Finance Act, 2012 inserted sec. 234E of the Act to provide for levy of fees on late furnishing of TDS statements. The Memorandum of Finance Bill, 2015, further took note of the fact that the Finance (No. 2) Act 2009, inserted

LUCKY OFFSET PVT. LTD. ,BERHAMPUR vs. ITO (TDS)-2, BHUBANESWAR

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

206C of the Act). In order to provide effective deterrence against the delay in furnishing TDS/TCS statements, the Finance Act, 2012 inserted sec. 234E of the Act to provide for levy of fees on late furnishing of TDS statements. The Memorandum of Finance Bill, 2015, further took note of the fact that the Finance (No. 2) Act 2009, inserted

LUCKY OFFSET PVT. LTD. ,BERHAMPUR vs. ITO (TDS)-2, BHUBANESWAR

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

206C of the Act). In order to provide effective deterrence against the delay in furnishing TDS/TCS statements, the Finance Act, 2012 inserted sec. 234E of the Act to provide for levy of fees on late furnishing of TDS statements. The Memorandum of Finance Bill, 2015, further took note of the fact that the Finance (No. 2) Act 2009, inserted

LUCKY OFFSET PVT. LTD. ,BERHAMPUR vs. ITO (TDS)-2, BHUBANESWAR

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

206C of the Act). In order to provide effective deterrence against the delay in furnishing TDS/TCS statements, the Finance Act, 2012 inserted sec. 234E of the Act to provide for levy of fees on late furnishing of TDS statements. The Memorandum of Finance Bill, 2015, further took note of the fact that the Finance (No. 2) Act 2009, inserted

MEDIA ANUPAM LTD.,BERHAMPUR vs. ITO (TDS)-2, BHUBANESWAR

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 Nos.440 To 449/Ctk/2019 (Ay:2014-2015)( Quarter-1) 26Q (Ay:2014-2015)( Quarter-2) 26Q (Ay:2014-2015) (Quarter-3) 26Q (Ay:2014-2015) (Quarter-4) 26Q (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 Media Anupam Ltd. Vs. Ito(Tds)-2, Bhubaneswar Panchsheela Marg, Industrial Estate, Berhampur-760008 Pan No. Aabcm 2118 B, Tanno. : Bbnm00762G (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 Ten Appeals Have Been Filed By The Assessee Against The Order Of Cit(A)-1, Bhubaneswar All Dated 25.09.2019 For The 1St To 4Th Quarters For The Financial Year 2013-2014 Relevant To Assessment Year 2014-2015, For The 1St To 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, Respectively

206C of the Act). In order to provide effective deterrence against the delay in furnishing TDS/TCS statements, the Finance Act, 2012 inserted sec. 234E of the Act to provide for levy of 7 ITA Nos.440-449/CTK/2019 fees on late furnishing of TDS statements. The Memorandum of Finance Bill, 2015, further took note of the fact that the Finance

MEDIA ANUPAM LTD.,BERHAMPUR vs. ITO (TDS)-2, BHUBANESWAR

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 Nos.440 To 449/Ctk/2019 (Ay:2014-2015)( Quarter-1) 26Q (Ay:2014-2015)( Quarter-2) 26Q (Ay:2014-2015) (Quarter-3) 26Q (Ay:2014-2015) (Quarter-4) 26Q (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 Media Anupam Ltd. Vs. Ito(Tds)-2, Bhubaneswar Panchsheela Marg, Industrial Estate, Berhampur-760008 Pan No. Aabcm 2118 B, Tanno. : Bbnm00762G (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 Ten Appeals Have Been Filed By The Assessee Against The Order Of Cit(A)-1, Bhubaneswar All Dated 25.09.2019 For The 1St To 4Th Quarters For The Financial Year 2013-2014 Relevant To Assessment Year 2014-2015, For The 1St To 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, Respectively

206C of the Act). In order to provide effective deterrence against the delay in furnishing TDS/TCS statements, the Finance Act, 2012 inserted sec. 234E of the Act to provide for levy of 7 ITA Nos.440-449/CTK/2019 fees on late furnishing of TDS statements. The Memorandum of Finance Bill, 2015, further took note of the fact that the Finance