ICONCEPT SOFTWARE SERVICES PRIVATE LIMITED ,HYDERABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX ,TDS,CIRCLE-1(1), HYDERABAD

In the result, appeal of the assessee is allowed for statistical purposes as indicated herein above

Bench: Shri A. Mohan Alankamony & Shri Duvvuru Rl Reddya.Y. 2017-18 Iconcept Software Services Vs. Acit, Private Limited, Tds, Circle-1(1), Hyderabad. Hyderabad. Pan: Aabci 3086 J (Appellant) (Respondent) Assessee By Sri S. Rama Rao Revenue By Sri T. Sunil Goutam, Sr. Ar Date Of Hearing: 18/01/2022 Date Of Pronouncement: 22/02/2022 Order

194H or U/s. 194J which works out to 10% of the amount. 10. Any other ground or grounds that may be urged at the time of hearing.” 3. At the outset, the Ld. AR submitted before us that there is a delay of 66 days in filing the appeal before the Tribunal. In this regard, the Ld. AR stated that