DR KHAN INDUSTRIAL CONSULTANTS P.LTD,THANE vs. ADDL CIT TDS RG, THANE

In the result, appeal of the assessee in ITA No

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.4659/Mum/2016 ("नधा"रण वष" / Assessment Year : 2009-10)

68,000 09 4 26Q Q3 2008- 70700300541931 15.01.09 26.08.10 588 50114 50,114 09 5 26Q Q4 2008- 70700300541920 15.06.09 26.08.10 437 138134 43,700 09 TOTAL 2,89,551 We have observed that the assessee had made the TDS payments to credit of Central Government but the assessee has not filed the quarterly TDS statements in form

DR KHAN INDUSTRIAL CONSULTANTS P.LTD,THANE vs. ADDL CIT TDS RG, THANE

In the result, appeal of the assessee in ITA No

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.4659/Mum/2016 ("नधा"रण वष" / Assessment Year : 2009-10)

68,000 09 4 26Q Q3 2008- 70700300541931 15.01.09 26.08.10 588 50114 50,114 09 5 26Q Q4 2008- 70700300541920 15.06.09 26.08.10 437 138134 43,700 09 TOTAL 2,89,551 We have observed that the assessee had made the TDS payments to credit of Central Government but the assessee has not filed the quarterly TDS statements in form

ADDL CIT R G 7(1), MUMBAI vs. NOVARTIS INDIA LTD ( FORMERLY KNOWN AS HINDUSTAN CIBA GIEGY LTD. ), MUMBAI

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Novartis India Limited V. Asst. Commissioner Of Income –Tax - 7(2)(2) {Earlier Addl. Commissioner Of Income –Tax – 7(1)} 6Th& 7Th Floor 1St Floor, Aayakar Bhavan Inspire Bkc M.K. Road, Mumbai - 400020 “G” Block, Bkc Main Road Bandra Kurla Complex, Bandra (E) Mumbai – 400051 Pan: Aaach2914F (Appellant) (Respondent) Addl. Commissioner Of Income –Tax – 7(1) V. M/S. Novartis India Limited Room No. 622, Aayakar Bhavan {Earlier Known As Hindustan Ciba Giegy Ltd.,} Sandoz House, Dr. A.B. Road M.K. Road, Mumbai - 400020 Worli, Mumbai – 400018 Pan: Aaach2914F (Appellant) (Respondent) Co No.190/Mum/2011 [Arising Out Of Ita No.6772/Mum/2010 (A.Y. 2002-03)] M/S. Novartis India Limited V. Addl. Commissioner Of Income –Tax – 7(1)} Room No. 622, Aayakar Bhavan {Earlier Known As Hindustan Ciba Giegy Ltd.,} Sandoz House, Dr. A.B. Road M.K. Road, Mumbai - 400020 Worli, Mumbai – 400018 Pan: Aaach2914F (Appellant) (Respondent)

272A; or (d) an order passed by an Assessing Officer under sub-section (3), of section 143 or section 147or section 153A or section 153C in pursuance of the directions of the Dispute Resolution Panel or an order passed under section 154 in respect of such order; (e) an order passed by an Assessing

HAVISTHA STEEL FAB P.LTD,MUMBAI vs. TRO (TDS) RG 1, MUMBAI

In the result, assessee’s appeal is allowed

Bench: Shri C.N. Prasad & Shri Ashwani Tanejaassessment Year: 2010-11 M/S. Havistha Steel Fab P. Ltd., Addl. Commissioner Of It 302, Oxford, Swapana Nagari, (Tds), Range-1, Yogi Hills, Vs. Mumbai Mulund, Mumbai - 400080 Pan: Aaach6987Q (Appellant) (Respondent) Present For: Assessee By : Shri M. Subramanian, A.R. Revenue By : Shri Vijay Kumar Soni, D.R. Date Of Hearing : 06.09.2016 Date Of Pronouncement : 30.11.2016 O R D E R

section 272A(2)(k) of the Act levying penalty of Rs.99,796/- for delay in filing return in form No.26Q stating that assessee had committed default without any reasonable cause. 3. On appeal, the Ld. CIT(A) sustained the order of the Assessing Officer in levying penalty observing that non availability of PAN does not constitute reasonable cause

SHREERANG MERCANTILE (I) P.LTD,MUMBAI vs. ADDL CIT (TDS) 3, MUMBAI

Bench: S/Shri Rajendra & C.N. Prasadआयकर आयकर अपील अपील संसंसंसं./Ita/7495, 4599 & 4600/Mum/2014 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years: 2009-10, 2010-11 & 2011-12 वष" Shreerang Mercantile (I) Pvt. Ltd. Addl.Cit, (Tds)-3, Room No.1001 501, Shreerang House, 5Th Floor Smt. K.G. Mittal New Marine Lines Ayurvedic Hospital Bldg., Vs. Mumbai-400 020. Charni Road Pan:Aadcs 0954 M Mumbai-400 020. (अपीलाथ" /Appellant) (""यथ" / Respondent) Revenue By:Shri N. Sathya Moorthy-Dr Assessee By: Shri Dharmendra M. Shah सुनवाई क" तारीख / Date Of Hearing: 19.07.2016 घोषणा क" तारीख / Date Of Pronouncement: 27.07.2016 आयकर आयकर अिधिनयम आयकर आयकर अिधिनयम अिधिनयम,1961 क" अिधिनयम क" क" धारा क" धारा धारा 254(1)केकेकेके अ"तग"त धारा अ"तग"त अ"तग"त आदेश अ"तग"त आदेश आदेश आदेश Order U/S.254(1)Of The Income-Tax Act,1961(Act) लेखा लेखा सद"य लेखा लेखा सद"य सद"य राजे"" सद"य राजे"" राजे"" केकेकेके अनुसार राजे"" अनुसार अनुसार Per Rajendra, Am- अनुसार Challenging The Orders Dated 8.10.2014 & 19.5.2014, Of The Cit(A)-14 The Assessee Has Filed The Appeals For The Above Mentioned Three Years.Issue Involved In All The Appeals Is About Levy Of Penalty U/S.272A(2)(K)Of The Act,For Filing Quarterly Returns In Form Number 24Q/ 26Q Belatedly.So,We Are Adjudica - Ting All The Appeals By Single Order.

section 272A(2)(k) of the Act,that assessee was expected to be in full knowledge of its statutory obligation under the Act, that the failure of the knowledge or lack of advancement with computer technology was not a sufficient ground for not filing TDS returns.Finally,he imposed a penalty of Rs.1,68

DEEPAK VALJI KARIA,MUMBAI vs. ITO - 28(1)(3), MUMBAI

In the result, appeal filed by the assessee is allowed

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Amarjit Singh, Hon'Bleshri Deepak Valji Karia V. Income Tax Officer – 28(1)(3) Flat No. 2501, B Wing Room No. 327 Maroj Palm Paradise Tower No. 6, 3Rd Floor Palm Beach Road, Sector 17 Vashi Railway Station Building Complex Vashi, Navi Mumbai-400703 Sanpada, Navi Mumbai 400705 Pan: Ahfpk2679F (Appellant) (Respondent) Assessee By : Ms. Dinkle Hariya Department By Shri Sanjeev Kashyp

2. No Copy of material / information / statement confronted to the Appellant: - “2A. If no copy of the exact material / information / statements as referred in the assessment order and ultimately relied upon by the 27 Shri Deepak Valji Karia A.O. to support the addition were not confronted the Appellant during the assessment proceeding, this material has to be completely ignored.” Assessee