TB AND ID HOSPITAL,PURI vs. ITO-TDS(1), BHUBANESWAR
In the result, appeals of the assessee i
ITA 324/CTK/2018[2014-15]Status: DisposedITAT Cuttack27 Aug 2018AY 2014-15
Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपील सं./Ita Nos.323 To 332/Ctk/2018 Ay: 2013-2014(Quarter-4) Ay: 2014-2015 (Quarter-1, 2, 3 & 4) Ay: 2015-2016 (Quarter-1, 2, 3 & 4) Ay: 2016-2017 (Quarter-1) Tb & Id Hospital, Vs. Ito-Tds(1), Bhubaneswar At/Po/Dist-Puri-752002 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Bbnti 0335 G (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee By : Shri P.R.Mohanty/D.S.Jethi, Ar राज"व क" ओर से /Revenue By : Shri Subhendu Dutta, Dr सुनवाई क" तार"ख / Date Of Hearing : 27/08/2018 घोषणा क" तार"ख/Date Of Pronouncement 27/08/2018 आदेश / O R D E R Per Shri Pavan Kumar Gadale, Jm: These Are The Appeals Filed By The Assessee Against The Order Of Cit(A)-1, Bhubaneswar, All Dated 25.06.2018 Passed In I.T.Appeal No.0134, 0135, 0136 & 0137/17-18 For The Assessment Year 2013-2014, 2014-2015, 2015-2016 & 2016-2017. 2. The Common Grievance Of The Assessee In All The Appeals Is That The Cit(A) Has Erred In Dismissing The Assessee’S Appeal In Respect Of Levy Of Late Fee U/S.234E Of The Act. 3. Brief Facts Of The Case Are That In All The Above Appeals Under Consideration, Admittedly There Was A Delay In Filing Of Tds Statement & During The Processing Of Tds Return, The Ao(Tds) Raised Demand By Way Of Intimations Issued U/S.200A Of The Act For Levy Of Fees U/S.234E For 2
For Appellant: Shri P.R.Mohanty/D.S.Jethi, ARFor Respondent: Shri Subhendu Dutta, DR
Section 200ASection 234Section 234E
TDS deducted for the respective assessment year prior to 1.6.2015. Hence, the demand notices under Section 200A by the respondent- authority for intimation for payment of fee under Section 234E
