SATYENDRA L NAHATA ,NAGPUR vs. COMMISSIONER OF INCOME TAX (TDS), NAGPUR

In the result, appeal of the assessee is dismissed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripotefinancial Year : 2011-12 Satyendra L Nahata, The Commissioner Of C/O. Arihant Sales V Income Tax(Tds), Corporation, Bapurao Gall S Nagpur Blick, Nikalas Mandir, Nagpur – 440032. Pan: Aagpn1404M Appellant/ Assessee Respondent/Revenue Assessee By None Revenue By Shri Rishi Kumar Bisen – Dr Date Of Hearing 30/08/2023 Date Of Pronouncement 13/11/2023 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Under Section 272A(2)(F) Of The Income Tax Act, 1961 Passed By Ld.Commissioner Of Income Tax(Tds), Nagpur On 26.06.2018 For The F.Y. 2011-12. The Grounds Of Appeal Are As Under : “1) The Ld. Commissioner Of Income Tax (Tds) Has Erred In Law & On Facts In Levying Penalty U/S. 272A(2)(F) Of Rs.86,838/- Towards Non Submission Of Form 15G / 15H. Satyendra L Nahata [A]

TDS) has erred in law and on facts in levying penalty u/s. 272A(2)(f) of Rs.86,838/- towards non submission

DIGP GC CRPF,NAGPUR vs. DCIT CPC (TDS), GHAZIABAD

In the result, the appeal filed by the assessee in ITA

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita Nos.294 & 295/Nag/2022 Assessment Year : 2015-16 Digp Group Centre Crpf, Vs. Dcit, Cpc (Tds), D/O The Office Of The Digp Ghaziabad. Group Centre, Hingna Road, Digdoh Hills, Midc Area, Nagpur- 440019. Pan : Aaagd0143E Appellant Respondent Assessee By : Shri Kapil Hirani Revenue By : Smt. Rashmi Mathur Date Of Hearing : 17.07.2023 Date Of Pronouncement : 18.07.2023 आदेश / Order Per Inturi Rama Rao, Am: These Are The Appeals Filed By Assessee Against The Separate Orders Of The National Faceless Appeal Centre, Delhi [‘Nfac’] Dated 15.12.2021 For The Assessment Year 2015-16 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In Both The Above Captioned Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.294/Nag/2022 For The Assessment Year 2015-16 Are Stated Herein.

TDS, Ghaziabad had levied penalty of late fee of Rs.630/- for Q3 u/s 234E by intimation dated 28.02.2019 passed u/s 200A

DIGP GROUP CENTRE CRPF,NAGPUR vs. DCIT CPC(TDS) , GHAZIABAD

In the result, the appeal filed by the assessee in ITA

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita Nos.294 & 295/Nag/2022 Assessment Year : 2015-16 Digp Group Centre Crpf, Vs. Dcit, Cpc (Tds), D/O The Office Of The Digp Ghaziabad. Group Centre, Hingna Road, Digdoh Hills, Midc Area, Nagpur- 440019. Pan : Aaagd0143E Appellant Respondent Assessee By : Shri Kapil Hirani Revenue By : Smt. Rashmi Mathur Date Of Hearing : 17.07.2023 Date Of Pronouncement : 18.07.2023 आदेश / Order Per Inturi Rama Rao, Am: These Are The Appeals Filed By Assessee Against The Separate Orders Of The National Faceless Appeal Centre, Delhi [‘Nfac’] Dated 15.12.2021 For The Assessment Year 2015-16 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In Both The Above Captioned Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.294/Nag/2022 For The Assessment Year 2015-16 Are Stated Herein.

TDS, Ghaziabad had levied penalty of late fee of Rs.630/- for Q3 u/s 234E by intimation dated 28.02.2019 passed u/s 200A

BANK OF INDIA, DHARAMPETH,NAGPUR vs. JOINT COMMISSIONER OF INCOME TAX, TDS, RANGE-1, NAGPUR

Appeals are allowed for statistical purposes

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

penalty u/s 271C of the Act, on the ground of limitation. ITAT-Nagpur Page 1 of 6 Bank of India Vs JCIT(TDS

BANK OF INDIA, BUTIBORI,NAGPUR vs. JOINT COMMISSIONER OF INCOME TAX, TDS, RANGE-1, NAGPUR

Appeals are allowed for statistical purposes

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

penalty u/s 271C of the Act, on the ground of limitation. ITAT-Nagpur Page 1 of 6 Bank of India Vs JCIT(TDS

BANK OF INDIA, DONGARGAON,NAGPUR vs. JOINT COMMISSIONER OF INCOME TAX, TDS, RANGE-1, NAGPUR

Appeals are allowed for statistical purposes

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

penalty u/s 271C of the Act, on the ground of limitation. ITAT-Nagpur Page 1 of 6 Bank of India Vs JCIT(TDS

BANK OF INDIA,NAGPUR vs. JOINT COMMISSIONER OF INCOME TAX, TDS, RANGE-1, NAGPUR

Appeals are allowed for statistical purposes

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

penalty u/s 271C of the Act, on the ground of limitation. ITAT-Nagpur Page 1 of 6 Bank of India Vs JCIT(TDS

BANK OF INDIA, ITWARI ,NAGPUR vs. JOINT COMMISSIONER OF INCOME TAX, (TDS) RANGE-1, NAGPUR

Appeals are allowed for statistical purposes

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

penalty u/s 271C of the Act, on the ground of limitation. ITAT-Nagpur Page 1 of 6 Bank of India Vs JCIT(TDS

BANK OF INDIA,NAGPUR vs. JOINT COMMISSIONER OF INCOME TAX, TDS, RANGE-1, NAGPUR

Appeals are allowed for statistical purposes

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

penalty u/s 271C of the Act, on the ground of limitation. ITAT-Nagpur Page 1 of 6 Bank of India Vs JCIT(TDS

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

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

TDS and levy of penalty u/s 271C of the Act. I find that such payment of taxes by the non- resident

RAI UDYOG LTD.,NAGPUR vs. INCOME TAX OFFICER (TDS), NAGPUR

In the result, these twin appeals are allowed for statistical purposes

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 311 & 312/Nag/2022 निर्धारण वषा / Assessment Year : 2014-15 Rai Udyog Limited 1, Rajat Sankul, Opp. Bus Stand, Ganesh Peth, Nagpur-440018 Pan: Aaccr6008G . . . . . . . अपीलार्थी / Appellant बिधम / V/S Income Tax Officer (Tds) Hq-1 / Joint Commissioner Of Income Tax (Tds), Nagpur . . . . . . . प्रत्यर्थी / Respondent द्वधरध/ Appearances Assessee By : None For The Assessee Revenue By : Mr Abhay Marathe [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 21/03/2024 घोषणा की तारीख / Date Of Pronouncement : 21/03/2024 आदेश/ Order Per G. D. Padmahshali, Am; By These Twin Appeals The Assessee Challenged Against The Din & Order No. Itba/Nfac/S/250/2022-23/1044245542(1) & Itba/Nfac/S/250/2022- 23/1044244849(1) Both Dt. 28/07/2022 Passed U/S 250 Of The Income-Tax Act, 1961 [‘The Act’ Hereinafter] By The National Faceless Appellate Centre [‘Nfac’ Hereinafter] For Assessment Year 2014-15 [‘Ay’ Hereinafter].

TDS u/s 194IA of the Act, the Ld. JCIT initiated the penalty proceedings and after considering the submission of the appellant

M/S. RAI UDYOG LTD.,NAGPUR vs. JOINT COMMISSIONER OF INCOME TAX (TDS), NAGPUR

In the result, these twin appeals are allowed for statistical purposes

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 311 & 312/Nag/2022 निर्धारण वषा / Assessment Year : 2014-15 Rai Udyog Limited 1, Rajat Sankul, Opp. Bus Stand, Ganesh Peth, Nagpur-440018 Pan: Aaccr6008G . . . . . . . अपीलार्थी / Appellant बिधम / V/S Income Tax Officer (Tds) Hq-1 / Joint Commissioner Of Income Tax (Tds), Nagpur . . . . . . . प्रत्यर्थी / Respondent द्वधरध/ Appearances Assessee By : None For The Assessee Revenue By : Mr Abhay Marathe [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 21/03/2024 घोषणा की तारीख / Date Of Pronouncement : 21/03/2024 आदेश/ Order Per G. D. Padmahshali, Am; By These Twin Appeals The Assessee Challenged Against The Din & Order No. Itba/Nfac/S/250/2022-23/1044245542(1) & Itba/Nfac/S/250/2022- 23/1044244849(1) Both Dt. 28/07/2022 Passed U/S 250 Of The Income-Tax Act, 1961 [‘The Act’ Hereinafter] By The National Faceless Appellate Centre [‘Nfac’ Hereinafter] For Assessment Year 2014-15 [‘Ay’ Hereinafter].

TDS u/s 194IA of the Act, the Ld. JCIT initiated the penalty proceedings and after considering the submission of the appellant

TERRA INFRA DEVELOPMENT LIMITED,NAGPUR vs. ACIT CIRCLE-3, NAGPUR

In the result, appeal filed by the assessee is allowed

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

TDS and depreciation as discussed in the assessment order. The Assessing Officer also initiated penalty proceeding under section 270A of the Act against

ASHWIN SURESH CHANDAK,NAGPUR vs. ITO WARD, TDS 51(1), NAGPUR

In the result, appeals filed by the assessees are allowed

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

penalty under section 234E of the Income Tax Act, 1961 ("the Act") while processing TDS return under section 200A of the Act. 4. Facts

DAMMANI INDUSTRIES,NAGPUR vs. ITO WARD, TDS 51(1), NAGPUR

In the result, appeals filed by the assessees are allowed

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

penalty under section 234E of the Income Tax Act, 1961 ("the Act") while processing TDS return under section 200A of the Act. 4. Facts

M/S PYRAMID DEVELOPERS,NAGPUR vs. JOINT CIT RANGE 1, NAGPUR

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

Bench: Shri Sandeep Gosain & Shri G. Manjunatha

penalty expenses of ` 1,19,230, rent of ` 1,98,450 under section 40(a)(ia) of the Act for failure to deduct TDS

SHRI CHANDRASHEKHAR MUNDIRKA SINGH,NAGPUR vs. I.T.O. WARD -5(2), NAGPUR

In the result these appeals by the assessee are allowed for statistical purposes

Bench: Shri Shamim Yahya. (S.M.C.)

TDS is also properly on his salary. Considering the facts and circumstances of the case, asst. may be done accordingly and kindly no penalty

M/S MONOPOLY CARRIERS & CARGO PVT. LTD.,NAGPUR vs. ACIT CIRCLE-4, NAGPUR

In the result, the Assessee’s appeal is allowed for statistical purposes

Bench: Shri Narender Kumar Choudhryassessment Year: 2014-15

penalty debited being penal in nature, Rs.21,000/- as commission paid to property dealer being disallowed u/s 40A(3) of the Act and Rs.3,92,336/- on account of delayed payment of TDS