NATIONAL INSURANCE CO. LTD.,KOLKATA vs. ACIT, CPC, TDS, GHAZIABAD
In the result, the appeal of the assessee stands allowed
ITA 253/KOL/2022[2019-20]Status: DisposedITAT Kolkata16 Nov 2022AY 2019-20
Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A No.253/Kol/2022 Assessment Year: 2019-20 National Insurance Co. Ltd...................................................................……Appellant 3, Middleton Street, Kolkata- 700071. [Pan: Aaacn9967E] Vs. Acit, Cpc-Tds,Ghaziabad, Up...…...................……........……...…..…..Respondent Appearances By: Shri Sanjoy Bhattacharya, Ar, Appeared On Behalf Of The Appellant. Shri Vijay Kumar, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : September 29, 2022 Date Of Pronouncing The Order : November 16, 2022 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 25.03.2022 Of The National Faceless Appeal Centre (Hereinafter Referred To As The ‘Cit(A)’) Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). The Assessee In This Appeal Has Taken The Following Grounds Of Appeal: “1. That The Ld. Commissioner Of Income-Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi Was Wrong In Dismissing The Appeal Filed By The Appellant Against The Intimation Dated 02/06/2019 Issued U/S 200A For The Financial Year 2018-19 (Relevant For The Assessment Year 2019- 20). 2. That Without Prejudice To The Contention Raised In Ground No. 1 Above, The Commissioner Of Income-Tax (Appeals), Nfac, Was Wrong In Stating In The Appellate Order That The Appeal Of The Appellant Had Allegedly Related
Section 195Section 200ASection 201Section 234ESection 250
200A(1)(c) of the Act. It is also evident that after Section 234E w.e.f.
01.07.2012, the assessee deductor who fails to deliver or cause to be delivered a TDS statement(s) within the time prescribed in the provisions of Section 200(3)/206C(3) of the Act, shall be liable
