BHASKAR ROY,KOLKATA vs. ITO, TDS 1(2), KOLKATA

In the result, petition fails and is dismissed

Bench: Shri P. M. Jagtap(Kz) & Shri A. T. Varkey]

206A; [(m) to deliver or cause to be delivered a statement within the time as may be prescribed under sub-section (2A) of section 200 or sub-section (3A) of section 206C,] he shall pay, by way of penalty, a sum of one hundred rupees for every day during which the failure continues: Provided that the amount of penalty

BHASKAR ROY,KOLKATA vs. ITO, TDS 1(2), KOLKATA

In the result, petition fails and is dismissed

Bench: Shri P. M. Jagtap(Kz) & Shri A. T. Varkey]

206A; [(m) to deliver or cause to be delivered a statement within the time as may be prescribed under sub-section (2A) of section 200 or sub-section (3A) of section 206C,] he shall pay, by way of penalty, a sum of one hundred rupees for every day during which the failure continues: Provided that the amount of penalty

BHASKAR ROY,KOLKATA vs. ITO, TDS 1(2), KOLKATA

In the result, petition fails and is dismissed

Bench: Shri P. M. Jagtap(Kz) & Shri A. T. Varkey]

206A; [(m) to deliver or cause to be delivered a statement within the time as may be prescribed under sub-section (2A) of section 200 or sub-section (3A) of section 206C,] he shall pay, by way of penalty, a sum of one hundred rupees for every day during which the failure continues: Provided that the amount of penalty

BHASKAR ROY,KOLKATA vs. ITO, TDS 1(2), KOLKATA

In the result, petition fails and is dismissed

Bench: Shri P. M. Jagtap(Kz) & Shri A. T. Varkey]

206A; [(m) to deliver or cause to be delivered a statement within the time as may be prescribed under sub-section (2A) of section 200 or sub-section (3A) of section 206C,] he shall pay, by way of penalty, a sum of one hundred rupees for every day during which the failure continues: Provided that the amount of penalty

BHASKAR ROY,KOLKATA vs. ITO, TDS 1(2), KOLKATA

In the result, petition fails and is dismissed

Bench: Shri P. M. Jagtap(Kz) & Shri A. T. Varkey]

206A; [(m) to deliver or cause to be delivered a statement within the time as may be prescribed under sub-section (2A) of section 200 or sub-section (3A) of section 206C,] he shall pay, by way of penalty, a sum of one hundred rupees for every day during which the failure continues: Provided that the amount of penalty

BHASKAR ROY,KOLKATA vs. ITO, TDS 1(2), KOLKATA

In the result, petition fails and is dismissed

Bench: Shri P. M. Jagtap(Kz) & Shri A. T. Varkey]

206A; [(m) to deliver or cause to be delivered a statement within the time as may be prescribed under sub-section (2A) of section 200 or sub-section (3A) of section 206C,] he shall pay, by way of penalty, a sum of one hundred rupees for every day during which the failure continues: Provided that the amount of penalty

BHASKAR ROY,KOLKATA vs. ITO, TDS 1(2), KOLKATA

In the result, petition fails and is dismissed

Bench: Shri P. M. Jagtap(Kz) & Shri A. T. Varkey]

206A; [(m) to deliver or cause to be delivered a statement within the time as may be prescribed under sub-section (2A) of section 200 or sub-section (3A) of section 206C,] he shall pay, by way of penalty, a sum of one hundred rupees for every day during which the failure continues: Provided that the amount of penalty

ALLAHABAD BANK, NAKTALA BRANCH,KOLKATA vs. JCIT, TDS RG.57, KOLKATA, KOLKATA

In the result, the appeal filed by the assessee, is allowed for statistical

Bench: Shri A.T.Varkey, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.1384/Kol/2014 ("नधा"रण वष" / Assessment Year :2010-2011) Allahabad Bank, Vs. Jcit(Tds), Range-57, 10B, Middleton Row, 8Th Floor, Naktala Branch, 364/23A, Nsc Bose Road, Kolkata-700071 Kolkata-700040 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Cala 06329 B .. (अपीलाथ" /Appellant) (""यथ" / Respondent) "नधा"रती क" ओर से /Assessee By : Shri Tapas Dutta, Advocate राज"व क" ओर से /Revenue By : Md. Ghayas Uddin, Jcit सुनवाई क" तार"ख / Date Of Hearing : 23/02/2017 घोषणा क" तार"ख/Date Of Pronouncement 22/03/2017 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year 2010-2011, Is Directed Against The Order Passed By The Ld. Commissioner Of Income Tax (Appeals)-Xvi, Kolkata, In Appeal No.138/Cit(A)-Xvi/Jcit,R-57/13-14/Kol, Dated 28.02.2014, Which In Turn Arises Out Of An Order Passed By The Jt.Commissoner Of Income Tax-Tds (Ao),U/S.272A(2)(K)/274 Of The Income Tax Act 1961, (Hereinafter Referred To As The ‘Act’), Dated 08.12.2011. 2. Brief Facts Of The Case Qua The Assessee Are That The Assessee Filed Quarterly Tds Returns Late Therefore The Assessing Officer (Tds) Imposed Penalty On The Assessee U/S 272A(2)(K) Of The Act At Rs.50,336/- 3. The Captioned Appeal Is Time Barred By 32 Days. The Assessee Filed Petition For Condonation Of Delay In Filing The Said Appeal. The Assessee Explained The Reasons For Delay Stating That Assessee Is A Schedule Bank

TDS statements/returns in time for the period indicated in the notice dated 14-07-2011. IV. For that the Jt. Commissioner should have appreciated that the implementation of operation of Central Banking System (CBS) is the sufficient and reasonable ground for not filing the 3 Allahabad Bank statement/return in time and the delay should have been condoned. V. For that

DISTRICT LAND & LAND REFORMS OFFICER, BURDWAN,BURDWAN vs. ITO, WARD 4(2): TDS: BURDWAN, BURDWAN

Bench: Shri P.M.Jagtap, Vice- & Shri S.S.Godara

section 139; (ii) has taken into account such amount for computing income in such return of income; and (iii) has paid the tax due on the income declared by him in such return of income. And the person furnishes a certificate to this effect form an accountant in such form as may be prescribed.] 7. Learned departmental representative fails

DISTRICT LAND & LAND REFORMS OFFICER, BURDWAN,BURDWAN vs. ITO, WARD-4(2):TDS: BURDWAN, BURDWAN

Bench: Shri P.M.Jagtap, Vice- & Shri S.S.Godara

section 139; (ii) has taken into account such amount for computing income in such return of income; and (iii) has paid the tax due on the income declared by him in such return of income. And the person furnishes a certificate to this effect form an accountant in such form as may be prescribed.] 7. Learned departmental representative fails

DISTRICT LAND & LAND REFORMS OFFICER, BURDWAN,BURDWAN vs. ITO, WARD-4(2):TDS: BURDWAN, BURDWAN

Bench: Shri P.M.Jagtap, Vice- & Shri S.S.Godara

section 139; (ii) has taken into account such amount for computing income in such return of income; and (iii) has paid the tax due on the income declared by him in such return of income. And the person furnishes a certificate to this effect form an accountant in such form as may be prescribed.] 7. Learned departmental representative fails

DISTRICT LAND & LAND REFORMS OFFICER, BURDWAN,BURDWAN vs. ITO, WARD-4(2):TDS: BURDWAN, BURDWAN

Bench: Shri P.M.Jagtap, Vice- & Shri S.S.Godara

section 139; (ii) has taken into account such amount for computing income in such return of income; and (iii) has paid the tax due on the income declared by him in such return of income. And the person furnishes a certificate to this effect form an accountant in such form as may be prescribed.] 7. Learned departmental representative fails

DISTRICT LAND & LAND REFORMS OFFICER, BURDWAN,BURDWAN vs. ITO, WARD-4(2):TDS: BURDWAN, BURDWAN

Bench: Shri P.M.Jagtap, Vice- & Shri S.S.Godara

section 139; (ii) has taken into account such amount for computing income in such return of income; and (iii) has paid the tax due on the income declared by him in such return of income. And the person furnishes a certificate to this effect form an accountant in such form as may be prescribed.] 7. Learned departmental representative fails