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 for financial year 2009-10, quarterly TDS for three quarters of 2010-11 and quarterly e-TDS

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 for financial year 2009-10, quarterly TDS for three quarters of 2010-11 and quarterly e-TDS

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 for financial year 2009-10, quarterly TDS for three quarters of 2010-11 and quarterly e-TDS

VODAFONE IDEA LIMITED,BHUBANESWAR vs. ACIT, TDS, BHUBANESWAR

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

Bench: Shri Chandra Mohan Garg & Laxmi Prasad Sahu

TDS) ITA No.76-77/Pat/2012 viii) Fodafone East Ltd vs DCIT (tds) ITA No.1499-1502/Kol/2015 ix) DCIT (TDS) vs Vodafone

M/S. BALASORE CO-OPERATIVE URBAN BANK LTD.,BALASORE vs. ACIT, BALASORE CIRCLE, BALASORE

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

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ सं./Ita No.467/Ctk/2017 (नििाारण वषा / Assessment Year :2012-2013) M/S Balasore Cooperative Bank Vs. Acit, Balasore Circle, Limited, Balasore Bibekananda Marg, Balasore-756001 Pan No. : Aaccb 7823 M (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. ननधााररती की ओर से /Assessee By : Shri S.N.Sahu/Somnath Sahoo,Advs राजस्व की ओर से /Revenue By : Shri M.K.Gautam, Cit-Dr सुनवाई की तारीख / Date Of Hearing : 13/08/2020 घोषणा की तारीख/Date Of Pronouncement : 12/10/2020 आदेश / O R D E R Per L.P.Sahu, Am: This Is An Appeal Filed By The Assessee Against The Order Passed By The Cit(A), Cuttack, Dated 04.08.2017, For The Assessment Year 2012-2013, On The Following Grounds Of Appeal :- 1) That The Order Of The Id. Cit(Appeals) Confirming The Additions & Disallowances Made By The A.O. Is Illegal, Arbitrary, Unjustified & Not In Accordance With Law. 2) That The Addition Of Rs. 36,79,148/- U/S. 40(A)(Ia) Of The I.T. Act, 1961 Confirmed By Cit(Appeals) To The Extent Of Rs. 36,30,998/- Is Illegal, Arbitrary, Uncalled For & Not In Accordance With Law & The Same Should Have Been Deleted By The Learned Cit(Appeals). 3) That The Disallowance U/S 40(A)(Ia) Of Rs. 36,79,148/- As Detailed Below Is Illegal, Arbitrary & Unjustified & Hence Should Have Been Deleted By The Learned Cit(A) As The Genuineness Is Not In Doubt. Non-Deduction Of Tds Is A Separate Issue. A) Commission Payment To Dlds Collection Agents Rs. 33,45,248/- B) Legal Expenses Rs. 2,52,000/- C) Audit Fees Rs. 81,900/-

TDS. Accordingly, the AO disallowed the same and added to the total income of the assessee as no TDS

VODAFONE SPACETAL LTD,BHUBANESWAR vs. ACIT(TDS), BHUBANESWAR

In the result, ITA No.307/CTK/2014, ITA No

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपील सं./Ita No.03, 04, 307 & 308/Ctk/2014 ("नधा"रण वष" / Assessment Years :2009-10, 2010-11, 2011-12 & 2012-13) Vodafone Spacetel Limited, Vs. Acit (Tds), Unit-41, E-52, Infocity, Bhubaneswar Chandrasekharpur, Chandaka Industrial Estate, Bhubaneswar- 751024 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabce 2207 R (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee By : Shri Sparsh Bhargava, Ar राज"व क" ओर से /Revenue By : Shri A.K.Mohapatra, Cit Dr सुनवाई क" तार"ख / Date Of Hearing : 08/08/2017 घोषणा क" तार"ख/Date Of Pronouncement 11/08/2017 आदेश / O R D E R Per Shri Pavan Kumar Gadale, Jm: The Assessee Has Filed These Appeals Against The Different Orders Of Cit(A)-I, Bhubaneswar For The Assessment Years 2009-10, 2010-11, 2011-12 & 2012-13. Since The Issues Are Common In All The Appeals, Therefore, They Are Clubbed Together, Heard & Disposed Off By This Consolidated Order. For The Sake Of Convenience, We Take Up Assessee’S Appeal I.E. Ita No.307/Ctk/2014 For The Assessment Year 2011-12 & Facts Narrated Therein. 2. Brief Facts Of The Case Are That The Assessee Company Is In The Business Of Providing Telecommunication Services In Various Parts Of India. There Was Survey Operation U/S.133A Of The Act In The Premises Of The Assessee On 29.9.2011 & Revenue Found Violation Of Provisions Of Tds & Ita Nos.307 & 308/14 In Non-Deducting Tds In Respect Of Payments Dealt In The Financial Year

TDS And ITA Nos.307 & 308/14 in non-deducting TDS in respect of payments dealt in the financial year

VODAFONE SPACETAL LTD,BHUBANESWAR vs. ACIT(TDS), BHUBANESWAR

In the result, ITA No.307/CTK/2014, ITA No

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपील सं./Ita No.03, 04, 307 & 308/Ctk/2014 ("नधा"रण वष" / Assessment Years :2009-10, 2010-11, 2011-12 & 2012-13) Vodafone Spacetel Limited, Vs. Acit (Tds), Unit-41, E-52, Infocity, Bhubaneswar Chandrasekharpur, Chandaka Industrial Estate, Bhubaneswar- 751024 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabce 2207 R (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee By : Shri Sparsh Bhargava, Ar राज"व क" ओर से /Revenue By : Shri A.K.Mohapatra, Cit Dr सुनवाई क" तार"ख / Date Of Hearing : 08/08/2017 घोषणा क" तार"ख/Date Of Pronouncement 11/08/2017 आदेश / O R D E R Per Shri Pavan Kumar Gadale, Jm: The Assessee Has Filed These Appeals Against The Different Orders Of Cit(A)-I, Bhubaneswar For The Assessment Years 2009-10, 2010-11, 2011-12 & 2012-13. Since The Issues Are Common In All The Appeals, Therefore, They Are Clubbed Together, Heard & Disposed Off By This Consolidated Order. For The Sake Of Convenience, We Take Up Assessee’S Appeal I.E. Ita No.307/Ctk/2014 For The Assessment Year 2011-12 & Facts Narrated Therein. 2. Brief Facts Of The Case Are That The Assessee Company Is In The Business Of Providing Telecommunication Services In Various Parts Of India. There Was Survey Operation U/S.133A Of The Act In The Premises Of The Assessee On 29.9.2011 & Revenue Found Violation Of Provisions Of Tds & Ita Nos.307 & 308/14 In Non-Deducting Tds In Respect Of Payments Dealt In The Financial Year

TDS And ITA Nos.307 & 308/14 in non-deducting TDS in respect of payments dealt in the financial year

VODAFONE SPACETEL LIMITED,BHUBANESWAR vs. ACIT(TDS-1), BHUBANESWAR, BHUBANESWAR

In the result, ITA No.307/CTK/2014, ITA No

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपील सं./Ita No.03, 04, 307 & 308/Ctk/2014 ("नधा"रण वष" / Assessment Years :2009-10, 2010-11, 2011-12 & 2012-13) Vodafone Spacetel Limited, Vs. Acit (Tds), Unit-41, E-52, Infocity, Bhubaneswar Chandrasekharpur, Chandaka Industrial Estate, Bhubaneswar- 751024 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabce 2207 R (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee By : Shri Sparsh Bhargava, Ar राज"व क" ओर से /Revenue By : Shri A.K.Mohapatra, Cit Dr सुनवाई क" तार"ख / Date Of Hearing : 08/08/2017 घोषणा क" तार"ख/Date Of Pronouncement 11/08/2017 आदेश / O R D E R Per Shri Pavan Kumar Gadale, Jm: The Assessee Has Filed These Appeals Against The Different Orders Of Cit(A)-I, Bhubaneswar For The Assessment Years 2009-10, 2010-11, 2011-12 & 2012-13. Since The Issues Are Common In All The Appeals, Therefore, They Are Clubbed Together, Heard & Disposed Off By This Consolidated Order. For The Sake Of Convenience, We Take Up Assessee’S Appeal I.E. Ita No.307/Ctk/2014 For The Assessment Year 2011-12 & Facts Narrated Therein. 2. Brief Facts Of The Case Are That The Assessee Company Is In The Business Of Providing Telecommunication Services In Various Parts Of India. There Was Survey Operation U/S.133A Of The Act In The Premises Of The Assessee On 29.9.2011 & Revenue Found Violation Of Provisions Of Tds & Ita Nos.307 & 308/14 In Non-Deducting Tds In Respect Of Payments Dealt In The Financial Year

TDS And ITA Nos.307 & 308/14 in non-deducting TDS in respect of payments dealt in the financial year

VODAFONE SPACETEL LIMITED,BHUBANESWAR vs. ACIT(TDS-1), BHUBANESWAR, BHUBANESWAR

In the result, ITA No.307/CTK/2014, ITA No

Bench: Shri N.S.Saini, Am & Shri Pavan Kumar Gadale, Jm आयकर अपील सं./Ita No.03, 04, 307 & 308/Ctk/2014 ("नधा"रण वष" / Assessment Years :2009-10, 2010-11, 2011-12 & 2012-13) Vodafone Spacetel Limited, Vs. Acit (Tds), Unit-41, E-52, Infocity, Bhubaneswar Chandrasekharpur, Chandaka Industrial Estate, Bhubaneswar- 751024 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aabce 2207 R (अपीलाथ" /Appellant) (""यथ" / Respondent) .. "नधा"रती क" ओर से /Assessee By : Shri Sparsh Bhargava, Ar राज"व क" ओर से /Revenue By : Shri A.K.Mohapatra, Cit Dr सुनवाई क" तार"ख / Date Of Hearing : 08/08/2017 घोषणा क" तार"ख/Date Of Pronouncement 11/08/2017 आदेश / O R D E R Per Shri Pavan Kumar Gadale, Jm: The Assessee Has Filed These Appeals Against The Different Orders Of Cit(A)-I, Bhubaneswar For The Assessment Years 2009-10, 2010-11, 2011-12 & 2012-13. Since The Issues Are Common In All The Appeals, Therefore, They Are Clubbed Together, Heard & Disposed Off By This Consolidated Order. For The Sake Of Convenience, We Take Up Assessee’S Appeal I.E. Ita No.307/Ctk/2014 For The Assessment Year 2011-12 & Facts Narrated Therein. 2. Brief Facts Of The Case Are That The Assessee Company Is In The Business Of Providing Telecommunication Services In Various Parts Of India. There Was Survey Operation U/S.133A Of The Act In The Premises Of The Assessee On 29.9.2011 & Revenue Found Violation Of Provisions Of Tds & Ita Nos.307 & 308/14 In Non-Deducting Tds In Respect Of Payments Dealt In The Financial Year

TDS And ITA Nos.307 & 308/14 in non-deducting TDS in respect of payments dealt in the financial year

DCIT, BHUBANESWAR vs. M/S. PARADEEP PHOSPHATES LIMITED, BHUBANESWAR

In the result, both appeals of the assessee and revenue are dismissed

TDS and upon. grant of such a certificate, the Payer is required to make payment without TDS. These

PARADEEP PHOSPHATES LIMITED,BHUBANESWAR vs. ACIT, BHUBANESWAR

In the result, both appeals of the assessee and revenue are dismissed

TDS and upon. grant of such a certificate, the Payer is required to make payment without TDS. India

UTKAL GRAMYA/ GRAMEEN BANK,SAMBALPUR vs. ITO (TDS), SAMBALPUR

In the result, appeals of the assessee i

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.190 To 192/Ctk/2019 (नििाारण वषा / Assessment Year :2010-2011 To 2012-2013) Utkal Gramya/Grameen Bank, Vs. Ito(Tds), Sambalpur Dhanupalli, Dist-Sambalpur-768005 Tan No. : Bbnb 00759 D (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri P.K.Mishra, Advocate िाजस्व की ओर से /Revenue By : Shri J.K.Lenka, Dr

TDS) noticed that on the total amount of interest expenditure, which comes under the purview of TDS as per Section

UTKAL GRAMYA/ GRAMEEN BANK,SAMBALPUR vs. ITO (TDS), SAMBALPUR

In the result, appeals of the assessee i

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.190 To 192/Ctk/2019 (नििाारण वषा / Assessment Year :2010-2011 To 2012-2013) Utkal Gramya/Grameen Bank, Vs. Ito(Tds), Sambalpur Dhanupalli, Dist-Sambalpur-768005 Tan No. : Bbnb 00759 D (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri P.K.Mishra, Advocate िाजस्व की ओर से /Revenue By : Shri J.K.Lenka, Dr

TDS) noticed that on the total amount of interest expenditure, which comes under the purview of TDS as per Section

UTKAL GRAMYA/ GRAMEEN BANK,SAMBALPUR vs. ITO (TDS), SAMBALPUR

In the result, appeals of the assessee i

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita No.190 To 192/Ctk/2019 (नििाारण वषा / Assessment Year :2010-2011 To 2012-2013) Utkal Gramya/Grameen Bank, Vs. Ito(Tds), Sambalpur Dhanupalli, Dist-Sambalpur-768005 Tan No. : Bbnb 00759 D (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri P.K.Mishra, Advocate िाजस्व की ओर से /Revenue By : Shri J.K.Lenka, Dr

TDS) noticed that on the total amount of interest expenditure, which comes under the purview of TDS as per Section

DCIT, CORPORATE CIRCLE-1(1), BHUBANESWAR vs. M/S. GRIDCO LIMITED, BHUBANESWAR

In the result, appeal of the revenue stands dismissed

Bench: Before S/Shri George Mathan, Judicial & Arun Khodpia & Arun Khodpia & Arun Khodpiaassessment Year :2010-2011 2011 Dcit, Corporate Circle Dcit, Corporate Circle-1(1), Vs. Grid Corporation Of Orissa Grid Corporation Of Orissa Bhubaneswar Bhubaneswar Ltd., Ltd., Gridco Gridco House, House, Janapath, Bhubaneswar Janapath, Bhubaneswar. Pan/Gir No. Pan/Gir No.Aabcg 5398 P (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : S/Shri Ved Jain/P.Venugopal Rao /P.Venugopal Rao, Ars Revenue By : Shri M.K.Gautam, M.K.Gautam, Cit Dr Date Of Hearing : 20/0 02/2023 Date Of Pronouncement : 20/0 /02/2023 O R D E R Per Bench This Is An Appeal Filed By The Revenue Against The Order Of The Ld Against The Order Of The Ld Cit(A)-1, Bhubaneswar, 1, Bhubaneswar, Dated 9.5.2016 In Appeal No. In Appeal No.0493/14-15 For The Assessment Year Assessment Year 2010-2011. 2. S/Shri Ved Jain & P.Venugopal Rao, S/Shri Ved Jain & P.Venugopal Rao, Ld Ar Ld Ars Appeared For The Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue. Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue. Assessee & Shri M.K.Gautam, Ld Cit Dr Appeared For The Revenue.

TDS u/s.194J of the Act deduction of TDS u/s.194J of the Act and consequently section 40(a)(ia) of the Act. It was the submission

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

TDS return for the respective quarters belatedly, therefore, the 2 ITA Nos.395-400/CTK/2019 ACIT(CPC-TDS), Ghaziabad raised the following

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

TDS return for the respective quarters belatedly, therefore, the 2 ITA Nos.395-400/CTK/2019 ACIT(CPC-TDS), Ghaziabad raised the following

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

TDS return for the respective quarters belatedly, therefore, the 2 ITA Nos.395-400/CTK/2019 ACIT(CPC-TDS), Ghaziabad raised the following

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

TDS return for the respective quarters belatedly, therefore, the 2 ITA Nos.395-400/CTK/2019 ACIT(CPC-TDS), Ghaziabad raised the following