In the result, ITA Nos. 172, 173 & 177/GTY/2020 are allowed while ITA
Bench: Shri Sanjay Garg, Hon’Ble & Shri Manish Borad, Hon’Blei.T.A. No. 172/Gty/2020 Assessment Year: 2014-15 &
173, 174 & 177 delayed filing of TDS statement for Quarter 1 in the Assessment Year 2014-15, for Quarter 2 in Assessment Year 2014-15, for Quarter 4 in Assessment Year 2014-15 and for Quarter 4 in Assessment Year 2015-16, respectively and passed orders. 4. Aggrieved by the order of AO, the assessee filed appeals before