VIJAY ENGINEERING ENTERPRISES,NAGPUR vs. ITO, WD,-8(4), NAGPUR

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

condone the delay in respect of both these appeals and proceed to hear them on merits. B. On Merits 7. Before us, at the outset, ld. Counsel for the assessee submitted that this is a case where the assessee made contractual payments to M/s. P.T. Sumitra Mitra Jaya (PTSMJ). The assessee failed to make the TDS

M/S WESTERN COALFIELDS LIMITED,NAGPUR vs. DEPUTY COMMISSIONER OF INOCME TAX CIRCLE-2, NAGPUR

In the result, both the appeals of the assessee for assessment year

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita Nos.253 & 254/Nag/2018 ननिाारण वषा / Assessment Years : 2009-10 & 2010-11 M/S. Western Coalfields Ltd. Coal Estate, Civil Lines, Nagpur-400 001. Pan : Aaacw1578L .......अऩीऱाथी / Appellant बनाम / V/S.

condone the delay in respect of both these appeals and proceed to hear them on merits. Adjudication of grounds in appeal Memo 6. At the time of hearing through video conference, the Ld. AR of the assessee submitted that common grounds were raised in both the appeals i.e. whether the assessee has obligation to deduct tax at source in respect

M/S WESTERN COALFIELDS LIMITED,NAGPUR vs. DEPUTY COMMISSIONER OF INOCME TAX CIRCLE-2, NAGPUR

In the result, both the appeals of the assessee for assessment year

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita Nos.253 & 254/Nag/2018 ननिाारण वषा / Assessment Years : 2009-10 & 2010-11 M/S. Western Coalfields Ltd. Coal Estate, Civil Lines, Nagpur-400 001. Pan : Aaacw1578L .......अऩीऱाथी / Appellant बनाम / V/S.

condone the delay in respect of both these appeals and proceed to hear them on merits. Adjudication of grounds in appeal Memo 6. At the time of hearing through video conference, the Ld. AR of the assessee submitted that common grounds were raised in both the appeals i.e. whether the assessee has obligation to deduct tax at source in respect

BAJAJ STEEL INDUSTRIES LIMITED,NAGPUR vs. ASST. COMMISSIONER OF INCOME TAX CPC (TDS), GHAZIABAD

Appeals are dismissed

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

condone the delay of 2195 days. Accordingly, ld.CIT(A) dismissed the appeal of the assessee on account of delay. 3. The ld.Authorised Representative(ld.AR) of the assessee pleaded before us that assessee was trying to follow up the issue with jurisdictional TDS

BAJAJ STEEL INDUSTRIES LIMITED,NAGPUR vs. ASST. COMMISSIONER OF INCOME TAX CPC (TDS), GHAZIABAD

Appeals are dismissed

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

condone the delay of 2195 days. Accordingly, ld.CIT(A) dismissed the appeal of the assessee on account of delay. 3. The ld.Authorised Representative(ld.AR) of the assessee pleaded before us that assessee was trying to follow up the issue with jurisdictional TDS

BAJAJ STEEL INDUSTRIES LIMITED,NAGPUR vs. ASST. COMMISSIONER OF INCOME TAX CPC (TDS), GHAZIABAD

Appeals are dismissed

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

condone the delay of 2195 days. Accordingly, ld.CIT(A) dismissed the appeal of the assessee on account of delay. 3. The ld.Authorised Representative(ld.AR) of the assessee pleaded before us that assessee was trying to follow up the issue with jurisdictional TDS

BAJAJ STEEL INDUSTIES LTD.,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC, TDS, GHAZIABAD

Appeals are dismissed

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

condone the delay of 2195 days. Accordingly, ld.CIT(A) dismissed the appeal of the assessee on account of delay. 3. The ld.Authorised Representative(ld.AR) of the assessee pleaded before us that assessee was trying to follow up the issue with jurisdictional TDS

BAJAJ STEEL INDUSTIES LTD.,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC, TDS, GHAZIABAD

Appeals are dismissed

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

condone the delay of 2195 days. Accordingly, ld.CIT(A) dismissed the appeal of the assessee on account of delay. 3. The ld.Authorised Representative(ld.AR) of the assessee pleaded before us that assessee was trying to follow up the issue with jurisdictional TDS

BAJAJ STEEL INDUSTRIES LIMITED,NAGPUR vs. ASST. COMMISSIONER OF INCOME TAX CPC (TDS), GHAZIABAD

Appeals are dismissed

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

condone the delay of 2195 days. Accordingly, ld.CIT(A) dismissed the appeal of the assessee on account of delay. 3. The ld.Authorised Representative(ld.AR) of the assessee pleaded before us that assessee was trying to follow up the issue with jurisdictional TDS

BAJAJ STEEL INDUSTRIES LIMITED,NAGPUR vs. ASST. COMMISSIONER OF INCOME TAX CPC (TDS), GHAZIABAD

Appeals are dismissed

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

condone the delay of 2195 days. Accordingly, ld.CIT(A) dismissed the appeal of the assessee on account of delay. 3. The ld.Authorised Representative(ld.AR) of the assessee pleaded before us that assessee was trying to follow up the issue with jurisdictional TDS

BAJAJ STEEL INDUSTRIES LIMITED,NAGPUR vs. ASST. COMMISSIONER OF INCOME TAX CPC (TDS), GHAZIABAD

Appeals are dismissed

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

condone the delay of 2195 days. Accordingly, ld.CIT(A) dismissed the appeal of the assessee on account of delay. 3. The ld.Authorised Representative(ld.AR) of the assessee pleaded before us that assessee was trying to follow up the issue with jurisdictional TDS

BAJAJ STEEL INDUSTIES LTD.,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC, TDS, GHAZIABAD

Appeals are dismissed

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

condone the delay of 2195 days. Accordingly, ld.CIT(A) dismissed the appeal of the assessee on account of delay. 3. The ld.Authorised Representative(ld.AR) of the assessee pleaded before us that assessee was trying to follow up the issue with jurisdictional TDS

BAJAJ STEEL INDUSTRIES LIMITED,NAGPUR vs. ASST. COMMISSIONER OF INCOME TAX CPC (TDS), GHAZIABAD

Appeals are dismissed

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

condone the delay of 2195 days. Accordingly, ld.CIT(A) dismissed the appeal of the assessee on account of delay. 3. The ld.Authorised Representative(ld.AR) of the assessee pleaded before us that assessee was trying to follow up the issue with jurisdictional TDS

BAJAJ STEEL INDUSTRIES LIMITED,NAGPUR vs. ASST. COMMISSIONER OF INCOME TAX CPC (TDS), GHAZIABAD

Appeals are dismissed

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

condone the delay of 2195 days. Accordingly, ld.CIT(A) dismissed the appeal of the assessee on account of delay. 3. The ld.Authorised Representative(ld.AR) of the assessee pleaded before us that assessee was trying to follow up the issue with jurisdictional TDS

BAJAJ STEEL INDUSTIES LTD.,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC, TDS, GHAZIABAD

Appeals are dismissed

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripote

condone the delay of 2195 days. Accordingly, ld.CIT(A) dismissed the appeal of the assessee on account of delay. 3. The ld.Authorised Representative(ld.AR) of the assessee pleaded before us that assessee was trying to follow up the issue with jurisdictional TDS

BANK OF INDIA,MAHAL BRANCH NAGPUR vs. DY.CIT(TDS)CIRCLE-1, NAGPUR

In the result, all the appeals are partly allowed in light of aforesaid directions

Bench: Shri Vikram Singh Yadav & Shri Yogesh Kumar U.S

condonation of delay. There is clear negligence or sheer carelessness on the part of the assessee for the inordinate delay in filing the present appeal. It was further submitted that lack of internal processes for filing of appeal, when the provisions of TDS

BANK OF INDIA, DONGARGAON NAGPUR vs. DY.CIT(TDS), CIRCLE-1, NAGPUR

In the result, all the appeals are partly allowed in light of aforesaid directions

Bench: Shri Vikram Singh Yadav & Shri Yogesh Kumar U.S

condonation of delay. There is clear negligence or sheer carelessness on the part of the assessee for the inordinate delay in filing the present appeal. It was further submitted that lack of internal processes for filing of appeal, when the provisions of TDS

VIDHI MINERALS AND ALLOYS PRIVATE LIMITED,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE-3, NAGPUR

In the result, appeal of the assessee is allowed

Bench: Shri V. Durga Rao

TDS return working, details of payment made u/sec.43B and such other details during the course of assessment proceedings, which are placed on record. The Assessing Officer while completing the assessment noted that assessee company had incurred interest expenses of Rs.8,21,377/-, which, according to him, not allowable either u/sec.36(1)(iii) or u/sec.37 of the Act. Therefore, he called