W SERVE TECHNOLOGIES PRIVATE LIMITED,GURGAON vs. ACIT, CPC-TDS, GHAZIABAD

In the result, the appeals of the assessee are allowed

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

condonation of delay and the appeal prior to ITA Nos. 1027 to 1038 & 1040/Del/2020 24 W Serve Technologies Pvt. Ltd. amendments also did not make the imposition of late fees by Section 234E

W SERVE TECHNOLOGIES PRIVATE LIMITED,GURGAON vs. ACIT, CPC-TDS, GHAZIABAD

In the result, the appeals of the assessee are allowed