GEETA STAR HOTELS & RESORTS P LTD.,JAIPUR vs. DCIT, CPC-TDS, GHAZIABAD

In the result, the appeal of the assessee is allowed

condone the delay of 143 days in filing the present appeals. 4 Geeta Star Hotels & Resorts P. Ltd., Jaipur vs. DCIT-CPC, Ghaziabad 6. Now coming on merits of the case, briefly, the facts of the case are that the AO has imposed late filing fees of Rs. 14,400/- u/s 234E while processing the TDS return (26Q) u/s 200A

AO (SC), AVVNL, SIKAR,SIKAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC (TDS), GHAJIABAD

In the result, appeals of the assessee are allowed for statistical purposes

condone delay has result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. 4. The assesse has filed an appeal with Ld CIT(appeals) JAIPUR against the intimation dated 25/08/2017 issued under section 200A OF IT ACT 1961 Levying late filing Fee of Rs 5600/- U/s 234 by ACIT, CPC(TDS) GHAJIYABAD

AEN (O&M) AVVNL, DANTA RAMGARH,SIKAR vs. DCIT, CPC (TDS), GHAZIABAD

In the result, the appeals of the assessee are allowed for

200A(1) of the IT Act. Due to prevailing COVId-19 pandemic condition the hearing of the appeals are concluded through video conference. 2. There is delay of 14, 17, & 20 days respectively in filing these three set of fours appeals. The assessee has filed applications for condonation of delay and has explained the cause of delay

AEN (O&M) AVVNL, NEEM KA THANA,SIKAR vs. DCIT, CPC (TDS), GHAZIABAD

In the result, the appeals of the assessee are allowed for

200A(1) of the IT Act. Due to prevailing COVId-19 pandemic condition the hearing of the appeals are concluded through video conference. 2. There is delay of 14, 17, & 20 days respectively in filing these three set of fours appeals. The assessee has filed applications for condonation of delay and has explained the cause of delay

AEN (O&M) AVVNL, NEEM KA THANA,SIKAR vs. DCIT, CPC (TDS), GHAZIABAD

In the result, the appeals of the assessee are allowed for

200A(1) of the IT Act. Due to prevailing COVId-19 pandemic condition the hearing of the appeals are concluded through video conference. 2. There is delay of 14, 17, & 20 days respectively in filing these three set of fours appeals. The assessee has filed applications for condonation of delay and has explained the cause of delay

AEN (O&M) AVVNL, KANWAT ,SIKAR vs. DCIT, CPC (TDS), GHAZIABAD

In the result, the appeals of the assessee are allowed for

200A(1) of the IT Act. Due to prevailing COVId-19 pandemic condition the hearing of the appeals are concluded through video conference. 2. There is delay of 14, 17, & 20 days respectively in filing these three set of fours appeals. The assessee has filed applications for condonation of delay and has explained the cause of delay

AEN (O&M) AVVNL, KANWAT ,SIKAR vs. DCIT, CPC (TDS), GHAZIABAD

In the result, the appeals of the assessee are allowed for

200A(1) of the IT Act. Due to prevailing COVId-19 pandemic condition the hearing of the appeals are concluded through video conference. 2. There is delay of 14, 17, & 20 days respectively in filing these three set of fours appeals. The assessee has filed applications for condonation of delay and has explained the cause of delay

AEN (O&M) AVVNL, KANWAT ,SIKAR vs. DCIT, CPC (TDS), GHAZIABAD

In the result, the appeals of the assessee are allowed for

200A(1) of the IT Act. Due to prevailing COVId-19 pandemic condition the hearing of the appeals are concluded through video conference. 2. There is delay of 14, 17, & 20 days respectively in filing these three set of fours appeals. The assessee has filed applications for condonation of delay and has explained the cause of delay

AEN (O&M) AVVNL, NEEM KA THANA,SIKAR vs. DCIT, CPC (TDS), GHAZIABAD

In the result, the appeals of the assessee are allowed for

200A(1) of the IT Act. Due to prevailing COVId-19 pandemic condition the hearing of the appeals are concluded through video conference. 2. There is delay of 14, 17, & 20 days respectively in filing these three set of fours appeals. The assessee has filed applications for condonation of delay and has explained the cause of delay

AEN (O&M) AVVNL, DANTA RAMGARH,SIKAR vs. DCIT, CPC (TDS), GHAZIABAD

In the result, the appeals of the assessee are allowed for

200A(1) of the IT Act. Due to prevailing COVId-19 pandemic condition the hearing of the appeals are concluded through video conference. 2. There is delay of 14, 17, & 20 days respectively in filing these three set of fours appeals. The assessee has filed applications for condonation of delay and has explained the cause of delay

XEN (O&M) AVVNL, DANTA RAMGARH,SIKAR vs. DCIT, CPC (TDS), GHAZIABAD

In the result, the appeals of the assessee are allowed for

200A(1) of the IT Act. Due to prevailing COVId-19 pandemic condition the hearing of the appeals are concluded through video conference. 2. There is delay of 14, 17, & 20 days respectively in filing these three set of fours appeals. The assessee has filed applications for condonation of delay and has explained the cause of delay

AEN (O&M) AVVNL, KHATUSHYAMJI,SIKAR vs. DCIT, CPC (TDS), GHAZIABAD

In the result, the appeals of the assessee are allowed for

200A(1) of the IT Act. Due to prevailing COVId-19 pandemic condition the hearing of the appeals are concluded through video conference. 2. There is delay of 14, 17, & 20 days respectively in filing these three set of fours appeals. The assessee has filed applications for condonation of delay and has explained the cause of delay

AEN (O&M) AVVNL, KANWAT ,SIKAR vs. DCIT, CPC (TDS), GHAZIABAD

In the result, the appeals of the assessee are allowed for

200A(1) of the IT Act. Due to prevailing COVId-19 pandemic condition the hearing of the appeals are concluded through video conference. 2. There is delay of 14, 17, & 20 days respectively in filing these three set of fours appeals. The assessee has filed applications for condonation of delay and has explained the cause of delay

AEN (O&M) AVVNL, DANTA RAMGARH,SIKAR vs. DCIT, CPC (TDS), GHAZIABAD

In the result, the appeals of the assessee are allowed for

200A(1) of the IT Act. Due to prevailing COVId-19 pandemic condition the hearing of the appeals are concluded through video conference. 2. There is delay of 14, 17, & 20 days respectively in filing these three set of fours appeals. The assessee has filed applications for condonation of delay and has explained the cause of delay

DYNAMIC POWERTECH PRIVATE LIMITED,JAIPUR vs. DCIT, CIRCLE 4, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

delay of 81 days in filing the appeal by the assessee is condoned in view of the decision of Hon’ble Supreme Court in the case of Collector, land Acquisition vs. 4 Dynamic Powertech Pvt. Ltd. vs. DCIT Mst. Katiji and Others, 167 ITR 471 (SC) as the assessee is prevented by sufficient cause. 6. Having admitted the appeal

AJMER VIDHUT VITRAN NIGAM LIMITED, RAWATBHATA,RAWATBHATA vs. ITO (TDS), CHITTORGARH, RAWATBHATA, CHITTORGARH

In the results, the appeal of the assessee in ITA no

Bench: Moving Towards The Facts Of The Case We Would Like To Mention

condone the delay of 3636 days before Ld. CIT(A). 10. Now coming to the fact of the case bench noted that the intimation u/s 200A/206CB was issued on 12.03.2014 levying a fee of Rs. 58,100/- u/s 234E of the Act, for the alleged delay in filing quarterly statement of TDS in Form No. 24 for the 2nd quarter

AJMER VIDYUT VITRAN NIGAM LIMITED, BHUPALSAGAR,BHUPALSAGAR vs. ITO (TDS), CHITTORGARH, BHUPALSAGAR, CHITTORGARH

In the results, the appeal of the assessee in ITA no

Bench: Moving Towards The Facts Of The Case We Would Like To Mention

condone the delay of 3636 days before Ld. CIT(A). 10. Now coming to the fact of the case bench noted that the intimation u/s 200A/206CB was issued on 12.03.2014 levying a fee of Rs. 58,100/- u/s 234E of the Act, for the alleged delay in filing quarterly statement of TDS in Form No. 24 for the 2nd quarter

AJMER VIDYUT NIGAM LIMITED, BHUPALSAGAR,BHUPALSAGAR vs. ITO (TDS), CHITTORGARH, BHUPALSAGAR

In the results, the appeal of the assessee in ITA no

Bench: Moving Towards The Facts Of The Case We Would Like To Mention

condone the delay of 3636 days before Ld. CIT(A). 10. Now coming to the fact of the case bench noted that the intimation u/s 200A/206CB was issued on 12.03.2014 levying a fee of Rs. 58,100/- u/s 234E of the Act, for the alleged delay in filing quarterly statement of TDS in Form No. 24 for the 2nd quarter