SIKKIM DISTILLERIES LIMITED,EAST SIKKIM vs. D.C.I.T.(TDS), CIRCLE - 5, GANGTOK, GANGTOK

In the result, all the 12 appeals filed by the assessee are partly allowed for statistical purposes

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

206C(7) and u/s 201(1) read with I.T.A. Nos.: 1044 to 1055/KOL/2024 AYs: 2012-13 to 2017-18 Sikkim Distilleries Limited. Section 201(1A) of the Act. The Registry has informed that there are delays in filing of the instant appeals and the periods of delay range from 72 days to 131 days in all of the 12 appeals

SIKKIM DISTILLERIES LIMITED,EAST SIKKIM vs. D.C.I.T.(TDS), CIRCLE - 5 , GANGTOK, GANGTOK

In the result, all the 12 appeals filed by the assessee are partly allowed for statistical purposes

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

206C(7) and u/s 201(1) read with I.T.A. Nos.: 1044 to 1055/KOL/2024 AYs: 2012-13 to 2017-18 Sikkim Distilleries Limited. Section 201(1A) of the Act. The Registry has informed that there are delays in filing of the instant appeals and the periods of delay range from 72 days to 131 days in all of the 12 appeals

SIKKIM DISTILLERIES LIMITED,EAST SIKKIM vs. D.C.I.T. (TDS), CIRCLE - 5, GANGTOK, GANGTOK

In the result, all the 12 appeals filed by the assessee are partly allowed for statistical purposes

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

206C(7) and u/s 201(1) read with I.T.A. Nos.: 1044 to 1055/KOL/2024 AYs: 2012-13 to 2017-18 Sikkim Distilleries Limited. Section 201(1A) of the Act. The Registry has informed that there are delays in filing of the instant appeals and the periods of delay range from 72 days to 131 days in all of the 12 appeals

SIKKIM DISTILLERIES LIMITED,EAST SIKKAM vs. D.C.I.T. (TDS), CIRCLE - 5, GANGTOK, GANGTOK

In the result, all the 12 appeals filed by the assessee are partly allowed for statistical purposes

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

206C(7) and u/s 201(1) read with I.T.A. Nos.: 1044 to 1055/KOL/2024 AYs: 2012-13 to 2017-18 Sikkim Distilleries Limited. Section 201(1A) of the Act. The Registry has informed that there are delays in filing of the instant appeals and the periods of delay range from 72 days to 131 days in all of the 12 appeals

SIKKIM DISTILLERIES LIMITED,EAST SIKKIM vs. D.C.I.T., CIRCLE - 5, GANGTOK, GANGTOK

In the result, all the 12 appeals filed by the assessee are partly allowed for statistical purposes

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

206C(7) and u/s 201(1) read with I.T.A. Nos.: 1044 to 1055/KOL/2024 AYs: 2012-13 to 2017-18 Sikkim Distilleries Limited. Section 201(1A) of the Act. The Registry has informed that there are delays in filing of the instant appeals and the periods of delay range from 72 days to 131 days in all of the 12 appeals

SIKKIM DISTILLERIES LIMITED,EAST SIKKIM vs. D.C.I.T. (TDS), CIRCLE - 5, GANGTOK, GANGTOK

In the result, all the 12 appeals filed by the assessee are partly allowed for statistical purposes

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

206C(7) and u/s 201(1) read with I.T.A. Nos.: 1044 to 1055/KOL/2024 AYs: 2012-13 to 2017-18 Sikkim Distilleries Limited. Section 201(1A) of the Act. The Registry has informed that there are delays in filing of the instant appeals and the periods of delay range from 72 days to 131 days in all of the 12 appeals

SIKKIM DISTILLERIES LIMITED,EAST SIKKIM vs. D.C.I.T. (TDS), GANGTOK, GANGTOK

In the result, all the 12 appeals filed by the assessee are partly allowed for statistical purposes

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

206C(7) and u/s 201(1) read with I.T.A. Nos.: 1044 to 1055/KOL/2024 AYs: 2012-13 to 2017-18 Sikkim Distilleries Limited. Section 201(1A) of the Act. The Registry has informed that there are delays in filing of the instant appeals and the periods of delay range from 72 days to 131 days in all of the 12 appeals

SIKKKIM DISTILLERIES LIMITED,EAST SIKKIM vs. D.C.I.T. (TDS), GANGTOK, GANGTOK

In the result, all the 12 appeals filed by the assessee are partly allowed for statistical purposes

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

206C(7) and u/s 201(1) read with I.T.A. Nos.: 1044 to 1055/KOL/2024 AYs: 2012-13 to 2017-18 Sikkim Distilleries Limited. Section 201(1A) of the Act. The Registry has informed that there are delays in filing of the instant appeals and the periods of delay range from 72 days to 131 days in all of the 12 appeals

SIKKIM DISTILLERIES LIMITED,RANGPO, EAST SIKKIM vs. DCIT (TDS), CIRCLE - 5, GANGTOK, GANGTOK

In the result, all the 12 appeals filed by the assessee are partly allowed for statistical purposes

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

206C(7) and u/s 201(1) read with I.T.A. Nos.: 1044 to 1055/KOL/2024 AYs: 2012-13 to 2017-18 Sikkim Distilleries Limited. Section 201(1A) of the Act. The Registry has informed that there are delays in filing of the instant appeals and the periods of delay range from 72 days to 131 days in all of the 12 appeals

SIKKIM DISTILLERIES LIMITED,EAST SIKKIM vs. D.C.I.T. (TDS), CIRCLE - 5, GANGTOK, GANGTOK

In the result, all the 12 appeals filed by the assessee are partly allowed for statistical purposes

Bench: Sri Sanjay Garg & Sri Sanjay Awasthi

206C(7) and u/s 201(1) read with I.T.A. Nos.: 1044 to 1055/KOL/2024 AYs: 2012-13 to 2017-18 Sikkim Distilleries Limited. Section 201(1A) of the Act. The Registry has informed that there are delays in filing of the instant appeals and the periods of delay range from 72 days to 131 days in all of the 12 appeals

NATIONAL INSURANCE CO. LTD.,KOLKATA vs. ACIT, CPC, TDS, GHAZIABAD

In the result, the appeal of the assessee stands allowed

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

206C(7) of the Act should be recalled. However, the ld. CIT(A) vide impugned order has dismissed the appeal of the assessee, therefore, the assessee/appellant has come in appeal before us. 4. At the outset, the ld. counsel for the assessee has brought our attention to the concluding part of the impugned order of the CIT(A) to submit

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

condone the impugned identical delay of 341 days in filing all the instant five appeal(s). These cases are therefore taken up for adjudication on merits. 3. We find that the assessee has challenged correctness of the lower authorities action raising the impugned Tax Collection at Source demands

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

condone the impugned identical delay of 341 days in filing all the instant five appeal(s). These cases are therefore taken up for adjudication on merits. 3. We find that the assessee has challenged correctness of the lower authorities action raising the impugned Tax Collection at Source demands

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

condone the impugned identical delay of 341 days in filing all the instant five appeal(s). These cases are therefore taken up for adjudication on merits. 3. We find that the assessee has challenged correctness of the lower authorities action raising the impugned Tax Collection at Source demands

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

condone the impugned identical delay of 341 days in filing all the instant five appeal(s). These cases are therefore taken up for adjudication on merits. 3. We find that the assessee has challenged correctness of the lower authorities action raising the impugned Tax Collection at Source demands

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

condone the impugned identical delay of 341 days in filing all the instant five appeal(s). These cases are therefore taken up for adjudication on merits. 3. We find that the assessee has challenged correctness of the lower authorities action raising the impugned Tax Collection at Source demands