OM PRAKASH & SONS,DEHRADUN vs. ITO (TDS), DEHRADUN
In the result, the appeals of the assessee are allowed Order
ITA 97/DDN/2019[2013-14]Status: DisposedITAT Dehradun29 Apr 2022AY 2013-14
Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 97/Ddn/2019 : Asstt. Year: 2013-14 Ita No. 98/Ddn/2019 : Asstt. Year: 2014-15 Ita No. 99/Ddn/2019 : Asstt. Year: 2015-16 Om Prakash & Sons, Vs Ito(Tds), Matta Garg & Co., Cas, 15, Astley Dehradun Hall, Dehradun (Appellant) (Respondent) Pan No. Aacfo6632N Assessee By : Sh. S. K. Matta, Ca Revenue By : Sh. N. C. Upadhyay, Sr. Dr Date Of Hearing: 27.04.2022 Date Of Pronouncement: 29.04.2022 Order Per Dr. B. R. R. Kumar: The Present Appeals Have Been Filed By The Assessee Against The Orders Of Ld. Cit(A), Dehradun Dated 27.06.2019. 2. All The Above Mentioned Cases Deal With The Similar Issue Involving Varying Amounts, Hence Are Being Adjudicated By A Common Order.
For Appellant: Sh. S. K. Matta, CAFor Respondent: Sh. N. C. Upadhyay, Sr. DR
Section 200Section 200ASection 234E
TDS statement for fourth quarter for the financial years
2013-14 & for all the quarters of F.Y. 2014-15 and in all the cases for the quarter ending prior to 01.06.2015. 3. The First Appellate Authorities have held that the fee was leviable u/s 200A for filing of returns.
4. The provisions of 200A(1)(c) inserted by the Finance