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

section 206C(1) of the I.T.Act, 1961 by not collecting tax at source (TCS) from buyers on sale of iron ore, therefore, the assessee is liable to pay interest @ 1% per month for the sale of iron ore in accordance with the provisions from the date on which such tax was collectible to the date on which

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

TDS) and such action was not deliberate or intentional but a technical mistake in submitting the forms. The ld. AO dealt on the provisions and explanations of Section 260C(1) of the Act and is of the opinion that the assessee has contravened the provisions on collection of the tax at source from buyers on sale of iron

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

TDS) and such action was not deliberate or intentional but a technical mistake in submitting the forms. The ld. AO dealt on the provisions and explanations of Section 260C(1) of the Act and is of the opinion that the assessee has contravened the provisions on collection of the tax at source from buyers on sale of iron

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) ..

6. For that the Commissioner of Income Tax (Appeal)-3, Bhubaneswar should have considered that there was no revenue loss to the Department as all TDS amount was deposited in central Govt. Account in time except filing of TDS return. 7. For that the Commissioner of Income Tax (Appeal) -3, Bhubaneswar should have conceded that due to technical and venial

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) ..

6. For that the Commissioner of Income Tax (Appeal)-3, Bhubaneswar should have considered that there was no revenue loss to the Department as all TDS amount was deposited in central Govt. Account in time except filing of TDS return. 7. For that the Commissioner of Income Tax (Appeal) -3, Bhubaneswar should have conceded that due to technical and venial

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) ..

6. For that the Commissioner of Income Tax (Appeal)-3, Bhubaneswar should have considered that there was no revenue loss to the Department as all TDS amount was deposited in central Govt. Account in time except filing of TDS return. 7. For that the Commissioner of Income Tax (Appeal) -3, Bhubaneswar should have conceded that due to technical and venial

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 of the Act is an assessee in default and demanded Tax of Rs.59,66,169 (Tax of Rs..55,12,849/- and Interest of Rs.4

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(1) on the P a g e 1 | 5 Ass essment Year : 2013- 14 sale of iron ore from

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

INDERPAL SINGH CHHABRA,ROURKELA vs. ACIT, ROURKELA

In the result, appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Rajesh Kumarआयकर अपील सं/Ita No.450/Ctk/2024 (नििाारण वर्ा / Assessment Year : 2018-2019) Inderpal Singh Chhabra Vs Acit, Circle Rourkela Prop: Essar Enterprises Daily Market, C/O Crazy Cool, Main Rd, Po/Ps : Rourkela, Dist : Sundargarh Pan No. :Ajlpc 6337 J (अपीलार्थी /Appellant) (प्रत्यर्थी / Respondent) .. नििााररती की ओर से /Assessee By : Shri P.K.Mishra & Shri Baidyanath Behera, Advocates राजस्व की ओर से /Revenue By : Shri Sanjay Kumar, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 08/04/2025 घोषणा की तारीख/Date Of Pronouncement : 08/04/2025 आदेश / O R D E R Per Bench : This Is An Appeal Filed By The Assessee Against The Order Of The Ld Cit(A), Nfac, Delhi Dated 04.09.2024 In Din & Order No.Itba/Nfac/S/250/2024-25/1068345718(1)), For The Assessment Year 2018-19. 2. Shri P.K.Mishra, Advocate Appeared On Behalf Of The Assessee. Shri Sanjay Kumar, Ld Cit Dr Represented On Behalf Of The Revenue. 3. The Assessee Is Engaged In The Transportation Of Coal & Trading In Coals. It Was Submitted By Ld Ar That The Original Return Filed By The Assessee Came To Be Processed U/S.143(3) Of The Act By The Nfac & The Assessment Came To Be Completed On 10.02.2021 Accepting The Returned Income. Ld Ar Drew Our Attention To Page 3 Of The Paper Book

6. Details of Purchase/sale of immovable/movable assets/investments during the assessment year under consideration along with documentary evidence. 7. Please furnish details and proof of payments for statutory liabilities u/s 43B of IT Act. 8. Copy of ledger account and other evidences (bills/vouchers) in support of major expenses claimed in P&L account. 9. Have you taken any loan during

GOVERNMENT HIGH SCHOOL,BHUBANESWAR vs. DCIT(CPC), TDS, GHAZIABAD

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

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.401 To 404/Ctk/2019 (Ay:2015-2016)( Quarter-1) 24Q (Ay:2015-2016)( Quarter-2) 24Q (Ay:2015-2016)(Quarter-3) 24Q (Ay:2015-2016) (Quarter-4) 24Q

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

GOVERNMENT HIGH SCHOOL,BHUBANESWAR vs. DCIT(CPC), TDS, GHAZIABAD

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

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.401 To 404/Ctk/2019 (Ay:2015-2016)( Quarter-1) 24Q (Ay:2015-2016)( Quarter-2) 24Q (Ay:2015-2016)(Quarter-3) 24Q (Ay:2015-2016) (Quarter-4) 24Q

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

GOVERNMENT HIGH SCHOOL,BHUBANESWAR vs. DCIT(CPC), TDS, GHAZIABAD

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

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.401 To 404/Ctk/2019 (Ay:2015-2016)( Quarter-1) 24Q (Ay:2015-2016)( Quarter-2) 24Q (Ay:2015-2016)(Quarter-3) 24Q (Ay:2015-2016) (Quarter-4) 24Q

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

GOVERNMENT HIGH SCHOOL,BHUBANESWAR vs. DCIT(CPC), TDS, GHAZIABAD

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

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.401 To 404/Ctk/2019 (Ay:2015-2016)( Quarter-1) 24Q (Ay:2015-2016)( Quarter-2) 24Q (Ay:2015-2016)(Quarter-3) 24Q (Ay:2015-2016) (Quarter-4) 24Q

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

section 234E is set aside and fee levied u/s 243E in all the appeals are ordered to be deleted. However, the other adjustments made by the AO in the impugned intimation shall stand as such. 6 ITA Nos.440-449/CTK/2019 6. In the appeals before us, the financial year involved is 2013-14. Therefore, respectfully following the precedent, we set aside

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

section 234E is set aside and fee levied u/s 243E in all the appeals are ordered to be deleted. However, the other adjustments made by the AO in the impugned intimation shall stand as such. 6 ITA Nos.440-449/CTK/2019 6. In the appeals before us, the financial year involved is 2013-14. Therefore, respectfully following the precedent, we set aside

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

section 234E is set aside and fee levied u/s 243E in all the appeals are ordered to be deleted. However, the other adjustments made by the AO in the impugned intimation shall stand as such. 6 ITA Nos.440-449/CTK/2019 6. In the appeals before us, the financial year involved is 2013-14. Therefore, respectfully following the precedent, we set aside

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

section 234E is set aside and fee levied u/s 243E in all the appeals are ordered to be deleted. However, the other adjustments made by the AO in the impugned intimation shall stand as such. 6 ITA Nos.440-449/CTK/2019 6. In the appeals before us, the financial year involved is 2013-14. Therefore, respectfully following the precedent, we set aside