SHRI SHANTILAL JAIN,JABALPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, TDS, GHAZIABAD

In the result, for statistical purposes, the appeal is treated as allowed

Bench: Shri A. D. Jain & Shri T. S. Kapoorassessment Year:2013-14 Shanti Lal Jain V. Dcit Prop. Jain Advertising Agency Cpc, Tds Arya Samaj Market Ghaziabad Russel Chowk, Jabalpur Tan/Pan:Jbpso6909A (Appellant) (Respondent) Appellant By: Shri Anil Kumar Gupta, Advocate Respondent By: Shri P. D. Chougale, D.R. Date Of Hearing: 04 04 2019 Date Of Pronouncement: 04 04 2019 O R D E R Per A. D. Jain, V.P.: This Is Assessee’S Appeal Against The Order Of The Ld. Cit(A)-1, Jabalpur, Dated 27/6/2018 For Assessment Year 2013-14, Taking The Following Grounds: 1. On The Facts & Under The Circumstances Of The Case, The Learned Cit (A) Has Erred In Passing The Order Ex-Parte On 26/6/2018 While The Counsel'S Junior Had Filed The Application For Adjournment On 21/6/2018 For Extension Of Hearing For Further 20 Days But He Passed The Order On 26/6/2018 In Undue Haste. 2. That The Id. A.O. (Tds-Cpc) Had Wrongly Levied A Late Fees Of Rs.16,800/-And Issued Order U/S 200A Of The Act. 3. That The Id. A.O. Has Charged The Late Fee Of Rs.16,800/- Without Sanction Of Law As Subsection (3) Of The Section 234E Of The Act States It Shall Be Paid Before Delivering A Tds Statement. It Means That Any Late Fees Should Have Been Deposited Just At