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31 results for “condonation of delay”+ Penaltyclear

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Key Topics

Section 234E90Section 200A50Section 24941Section 14430Penalty27Section 246A24Section 25020Condonation of Delay20Section 271(1)(c)19

UNION BANK OF INDIA,MUMBAI vs. DCIT, TDS CIRCLE, PANAJI, PANAJI

Appeals are DISMISSED

ITA 170/PAN/2025[2012-13]Status: DisposedITAT Panaji14 Jan 2026AY 2012-13

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr C Naresh [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]
Section 131Section 133ASection 194ASection 201Section 201(1)Section 250Section 253(1)

penalty for short deduction / non- ITAT-Panaji Page 6 of 30 Union Bank Of India (Erstwhile Corporation Bank) Vs DCIT ITA No. 169 to 171/PAN/2025 deduction of TDS and imposition of interest in appeal before Ld. NFAC u/s 246A(1)(ha) of the Act, but remained unsuccessful. 4.6 Aggrieved by the separate orders of Ld. NFAC passed

Showing 1–20 of 31 · Page 1 of 2

Section 253(1)13
Limitation/Time-bar13
TDS13

UNION BANK OF INDIA,MUMBAI vs. DCIT, TDS CIRCLE, PANAJI, PANAJI

Appeals are DISMISSED

ITA 171/PAN/2025[2014-15]Status: DisposedITAT Panaji14 Jan 2026AY 2014-15

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr C Naresh [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]
Section 131Section 133ASection 194ASection 201Section 201(1)Section 250Section 253(1)

penalty for short deduction / non- ITAT-Panaji Page 6 of 30 Union Bank Of India (Erstwhile Corporation Bank) Vs DCIT ITA No. 169 to 171/PAN/2025 deduction of TDS and imposition of interest in appeal before Ld. NFAC u/s 246A(1)(ha) of the Act, but remained unsuccessful. 4.6 Aggrieved by the separate orders of Ld. NFAC passed

UNION BANK OF INDIA,MUMBAI vs. DCIT, TDS CIRCLE, PANAJI, PANAJI

Appeals are DISMISSED

ITA 169/PAN/2025[2011-12]Status: DisposedITAT Panaji14 Jan 2026AY 2011-12

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr C Naresh [‘Ld. AR’]For Respondent: Ms Rijjula Uniyal [‘Ld. DR’]
Section 131Section 133ASection 194ASection 201Section 201(1)Section 250Section 253(1)

penalty for short deduction / non- ITAT-Panaji Page 6 of 30 Union Bank Of India (Erstwhile Corporation Bank) Vs DCIT ITA No. 169 to 171/PAN/2025 deduction of TDS and imposition of interest in appeal before Ld. NFAC u/s 246A(1)(ha) of the Act, but remained unsuccessful. 4.6 Aggrieved by the separate orders of Ld. NFAC passed

SMT NEHA PRASANNA GHOTAGE,BELAGAVI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2, BELAGAVI

Appeals are DISMISSED

ITA 261/PAN/2025[2008-09]Status: DisposedITAT Panaji11 Feb 2026AY 2008-09

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 144Section 246ASection 249Section 250Section 253(1)Section 271(1)(c)

penalty orders were made. Therefore, the later reason falls flat for condonation. ITAT-Panaji Page 17 of 22 Neha Prasanna Ghotage Vs ACIT, Belgaum ITA No. 259 to 268/PAN/2025 AY: 2006-07 to 2010-11 23. It is trite law that, the burden is on the party claiming a condonation of delay

SMT NEHA PRASANNA GHOTAGE,BELAGAVI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2, BELAGAVI

Appeals are DISMISSED

ITA 262/PAN/2025[2009-10]Status: DisposedITAT Panaji11 Feb 2026AY 2009-10

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 144Section 246ASection 249Section 250Section 253(1)Section 271(1)(c)

penalty orders were made. Therefore, the later reason falls flat for condonation. ITAT-Panaji Page 17 of 22 Neha Prasanna Ghotage Vs ACIT, Belgaum ITA No. 259 to 268/PAN/2025 AY: 2006-07 to 2010-11 23. It is trite law that, the burden is on the party claiming a condonation of delay

SMT NEHA PRASANNA GHOTAGE,BELAGAVI vs. INCOME TAX OFFICER, WARD - 1, KARWAR

Appeals are DISMISSED

ITA 267/PAN/2025[2009-10]Status: DisposedITAT Panaji11 Feb 2026AY 2009-10

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 144Section 246ASection 249Section 250Section 253(1)Section 271(1)(c)

penalty orders were made. Therefore, the later reason falls flat for condonation. ITAT-Panaji Page 17 of 22 Neha Prasanna Ghotage Vs ACIT, Belgaum ITA No. 259 to 268/PAN/2025 AY: 2006-07 to 2010-11 23. It is trite law that, the burden is on the party claiming a condonation of delay

SMT NEHA PRASANNA GHOTAGE,BELAGAVI vs. INCOME TAX OFFICER, WARD - 1, KARWAR

Appeals are DISMISSED

ITA 264/PAN/2025[2006-07]Status: DisposedITAT Panaji11 Feb 2026AY 2006-07

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 144Section 246ASection 249Section 250Section 253(1)Section 271(1)(c)

penalty orders were made. Therefore, the later reason falls flat for condonation. ITAT-Panaji Page 17 of 22 Neha Prasanna Ghotage Vs ACIT, Belgaum ITA No. 259 to 268/PAN/2025 AY: 2006-07 to 2010-11 23. It is trite law that, the burden is on the party claiming a condonation of delay

SMT NEHA PRASANNA GHOTAGE,BELAGAVI vs. INCOME TAX OFFICER, WARD - 1, KARWAR

Appeals are DISMISSED

ITA 268/PAN/2025[2010-11]Status: DisposedITAT Panaji11 Feb 2026AY 2010-11

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 144Section 246ASection 249Section 250Section 253(1)Section 271(1)(c)

penalty orders were made. Therefore, the later reason falls flat for condonation. ITAT-Panaji Page 17 of 22 Neha Prasanna Ghotage Vs ACIT, Belgaum ITA No. 259 to 268/PAN/2025 AY: 2006-07 to 2010-11 23. It is trite law that, the burden is on the party claiming a condonation of delay

SMT NEHA PRASANNA GHOTAGE,BELAGAVI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2, BELAGAVI

Appeals are DISMISSED

ITA 260/PAN/2025[2007-08]Status: DisposedITAT Panaji11 Feb 2026AY 2007-08

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 144Section 246ASection 249Section 250Section 253(1)Section 271(1)(c)

penalty orders were made. Therefore, the later reason falls flat for condonation. ITAT-Panaji Page 17 of 22 Neha Prasanna Ghotage Vs ACIT, Belgaum ITA No. 259 to 268/PAN/2025 AY: 2006-07 to 2010-11 23. It is trite law that, the burden is on the party claiming a condonation of delay

SMT NEHA PRASANNA GHOTAGE,BELAGAVI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 2, BELAGAVI

Appeals are DISMISSED

ITA 263/PAN/2025[2010-11]Status: DisposedITAT Panaji11 Feb 2026AY 2010-11

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 144Section 246ASection 249Section 250Section 253(1)Section 271(1)(c)

penalty orders were made. Therefore, the later reason falls flat for condonation. ITAT-Panaji Page 17 of 22 Neha Prasanna Ghotage Vs ACIT, Belgaum ITA No. 259 to 268/PAN/2025 AY: 2006-07 to 2010-11 23. It is trite law that, the burden is on the party claiming a condonation of delay

SMT NEHA PRASANNA GHOTAGE,BELAGAVI vs. INCOME TAX OFFICER, WARD - 1, KARWAR

Appeals are DISMISSED

ITA 266/PAN/2025[2008-09]Status: DisposedITAT Panaji11 Feb 2026AY 2008-09

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 144Section 246ASection 249Section 250Section 253(1)Section 271(1)(c)

penalty orders were made. Therefore, the later reason falls flat for condonation. ITAT-Panaji Page 17 of 22 Neha Prasanna Ghotage Vs ACIT, Belgaum ITA No. 259 to 268/PAN/2025 AY: 2006-07 to 2010-11 23. It is trite law that, the burden is on the party claiming a condonation of delay

SMT NEHA PRASANNA GHOTAGE,BELAGAVI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, 2, BELAGAVI

Appeals are DISMISSED

ITA 259/PAN/2025[2006-07]Status: DisposedITAT Panaji11 Feb 2026AY 2006-07

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 144Section 246ASection 249Section 250Section 253(1)Section 271(1)(c)

penalty orders were made. Therefore, the later reason falls flat for condonation. ITAT-Panaji Page 17 of 22 Neha Prasanna Ghotage Vs ACIT, Belgaum ITA No. 259 to 268/PAN/2025 AY: 2006-07 to 2010-11 23. It is trite law that, the burden is on the party claiming a condonation of delay

SMT NEHA PRASANNA GHOTAGE,BELAGAVI vs. INCOME TAX OFFICER, WARD - 1, KARWAR

Appeals are DISMISSED

ITA 265/PAN/2025[2007-08]Status: DisposedITAT Panaji11 Feb 2026AY 2007-08

Bench: Hon’Ble Shri Pavan Kumar Gadale & Shri G. D. Padmahshali

For Appellant: Mr Pramod Vaidya [‘Ld. AR’]For Respondent: Mr Azhar Zain [‘Ld. DR’]
Section 144Section 246ASection 249Section 250Section 253(1)Section 271(1)(c)

penalty orders were made. Therefore, the later reason falls flat for condonation. ITAT-Panaji Page 17 of 22 Neha Prasanna Ghotage Vs ACIT, Belgaum ITA No. 259 to 268/PAN/2025 AY: 2006-07 to 2010-11 23. It is trite law that, the burden is on the party claiming a condonation of delay

KWALITY ANIMAL FEEDS PVT. LTD,BELGAUM vs. DCIT, TDS, GHAZIABAD

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

ITA 58/PAN/2022[2014-15 24Q, Q2]Status: DisposedITAT Panaji07 Sept 2023

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.31 & 52 To 60/Pan/2022 िनधा"रण वष" / Assessment Years : 2013-14 & 2014-15 Kwality Animal Feeds Pvt. Vs. Dcit, Tds, Ghaziabad. Ltd., Plot No.12, Kwality House, Jamboti Road, Machhe Industrial Area, Belgaum- 590014. Pan : Aabck0589J Appellant Respondent Assessee By : Shri Omkar Godbole Revenue By : Shri Ashwini D. Hosmani Date Of Hearing : 06.09.2023 Date Of Pronouncement : 07.09.2023 आदेश / Order Per Bench : These Are The Appeals Filed By Assessee Against The Separate Orders Of The National Faceless Appeal Centre, Delhi [‘Nfac’] Dated 08.04.2022 For The Assessment Years 2013-14 & 2014-15 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Ten 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.31/Pan/2022 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Omkar GodboleFor Respondent: Shri Ashwini D. Hosmani
Section 200ASection 234E

penalty of late fee of Rs.34,816/- for Q4 u/s 234E by intimation dated 11.11.2013 passed u/s 200A of the Act. 5. Being aggrieved by the said intimation, an appeal was filed with delay of 2495 days before the NFAC, who vide impugned order had not condoned

KWALITY ANIMAL FEEDS PVT. LTD,BELGAUM vs. DCIT, TDS, GHAZIABAD

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

ITA 31/PAN/2022[2013-14]Status: DisposedITAT Panaji07 Sept 2023AY 2013-14

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.31 & 52 To 60/Pan/2022 िनधा"रण वष" / Assessment Years : 2013-14 & 2014-15 Kwality Animal Feeds Pvt. Vs. Dcit, Tds, Ghaziabad. Ltd., Plot No.12, Kwality House, Jamboti Road, Machhe Industrial Area, Belgaum- 590014. Pan : Aabck0589J Appellant Respondent Assessee By : Shri Omkar Godbole Revenue By : Shri Ashwini D. Hosmani Date Of Hearing : 06.09.2023 Date Of Pronouncement : 07.09.2023 आदेश / Order Per Bench : These Are The Appeals Filed By Assessee Against The Separate Orders Of The National Faceless Appeal Centre, Delhi [‘Nfac’] Dated 08.04.2022 For The Assessment Years 2013-14 & 2014-15 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Ten 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.31/Pan/2022 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Omkar GodboleFor Respondent: Shri Ashwini D. Hosmani
Section 200ASection 234E

penalty of late fee of Rs.34,816/- for Q4 u/s 234E by intimation dated 11.11.2013 passed u/s 200A of the Act. 5. Being aggrieved by the said intimation, an appeal was filed with delay of 2495 days before the NFAC, who vide impugned order had not condoned

KWALITY ANIMAL FEEDS PVT. LTD,BELGAUM vs. DCIT, TDS, GHAZIABAD

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

ITA 52/PAN/2022[2013-14 24Q, Q2]Status: DisposedITAT Panaji07 Sept 2023

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.31 & 52 To 60/Pan/2022 िनधा"रण वष" / Assessment Years : 2013-14 & 2014-15 Kwality Animal Feeds Pvt. Vs. Dcit, Tds, Ghaziabad. Ltd., Plot No.12, Kwality House, Jamboti Road, Machhe Industrial Area, Belgaum- 590014. Pan : Aabck0589J Appellant Respondent Assessee By : Shri Omkar Godbole Revenue By : Shri Ashwini D. Hosmani Date Of Hearing : 06.09.2023 Date Of Pronouncement : 07.09.2023 आदेश / Order Per Bench : These Are The Appeals Filed By Assessee Against The Separate Orders Of The National Faceless Appeal Centre, Delhi [‘Nfac’] Dated 08.04.2022 For The Assessment Years 2013-14 & 2014-15 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Ten 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.31/Pan/2022 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Omkar GodboleFor Respondent: Shri Ashwini D. Hosmani
Section 200ASection 234E

penalty of late fee of Rs.34,816/- for Q4 u/s 234E by intimation dated 11.11.2013 passed u/s 200A of the Act. 5. Being aggrieved by the said intimation, an appeal was filed with delay of 2495 days before the NFAC, who vide impugned order had not condoned

KWALITY ANIMAL FEEDS PVT. LTD,BELGAUM vs. DCIT, TDS, GHAZIABAD

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

ITA 53/PAN/2022[2013-14 26Q, Q3]Status: DisposedITAT Panaji07 Sept 2023

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.31 & 52 To 60/Pan/2022 िनधा"रण वष" / Assessment Years : 2013-14 & 2014-15 Kwality Animal Feeds Pvt. Vs. Dcit, Tds, Ghaziabad. Ltd., Plot No.12, Kwality House, Jamboti Road, Machhe Industrial Area, Belgaum- 590014. Pan : Aabck0589J Appellant Respondent Assessee By : Shri Omkar Godbole Revenue By : Shri Ashwini D. Hosmani Date Of Hearing : 06.09.2023 Date Of Pronouncement : 07.09.2023 आदेश / Order Per Bench : These Are The Appeals Filed By Assessee Against The Separate Orders Of The National Faceless Appeal Centre, Delhi [‘Nfac’] Dated 08.04.2022 For The Assessment Years 2013-14 & 2014-15 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Ten 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.31/Pan/2022 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Omkar GodboleFor Respondent: Shri Ashwini D. Hosmani
Section 200ASection 234E

penalty of late fee of Rs.34,816/- for Q4 u/s 234E by intimation dated 11.11.2013 passed u/s 200A of the Act. 5. Being aggrieved by the said intimation, an appeal was filed with delay of 2495 days before the NFAC, who vide impugned order had not condoned

KWALITY ANIMAL FEEDS PVT. LTD,BELGAUM vs. DCIT, TDS, GHAZIABAD

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

ITA 54/PAN/2022[2013-14 24Q Q3]Status: DisposedITAT Panaji07 Sept 2023

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.31 & 52 To 60/Pan/2022 िनधा"रण वष" / Assessment Years : 2013-14 & 2014-15 Kwality Animal Feeds Pvt. Vs. Dcit, Tds, Ghaziabad. Ltd., Plot No.12, Kwality House, Jamboti Road, Machhe Industrial Area, Belgaum- 590014. Pan : Aabck0589J Appellant Respondent Assessee By : Shri Omkar Godbole Revenue By : Shri Ashwini D. Hosmani Date Of Hearing : 06.09.2023 Date Of Pronouncement : 07.09.2023 आदेश / Order Per Bench : These Are The Appeals Filed By Assessee Against The Separate Orders Of The National Faceless Appeal Centre, Delhi [‘Nfac’] Dated 08.04.2022 For The Assessment Years 2013-14 & 2014-15 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Ten 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.31/Pan/2022 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Omkar GodboleFor Respondent: Shri Ashwini D. Hosmani
Section 200ASection 234E

penalty of late fee of Rs.34,816/- for Q4 u/s 234E by intimation dated 11.11.2013 passed u/s 200A of the Act. 5. Being aggrieved by the said intimation, an appeal was filed with delay of 2495 days before the NFAC, who vide impugned order had not condoned

KWALITY ANIMAL FEEDS PVT. LTD,BELGAUM vs. DCIT, TDS, GHAZIABAD

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

ITA 55/PAN/2022[2013-14 24Q Q4]Status: DisposedITAT Panaji07 Sept 2023

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.31 & 52 To 60/Pan/2022 िनधा"रण वष" / Assessment Years : 2013-14 & 2014-15 Kwality Animal Feeds Pvt. Vs. Dcit, Tds, Ghaziabad. Ltd., Plot No.12, Kwality House, Jamboti Road, Machhe Industrial Area, Belgaum- 590014. Pan : Aabck0589J Appellant Respondent Assessee By : Shri Omkar Godbole Revenue By : Shri Ashwini D. Hosmani Date Of Hearing : 06.09.2023 Date Of Pronouncement : 07.09.2023 आदेश / Order Per Bench : These Are The Appeals Filed By Assessee Against The Separate Orders Of The National Faceless Appeal Centre, Delhi [‘Nfac’] Dated 08.04.2022 For The Assessment Years 2013-14 & 2014-15 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Ten 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.31/Pan/2022 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Omkar GodboleFor Respondent: Shri Ashwini D. Hosmani
Section 200ASection 234E

penalty of late fee of Rs.34,816/- for Q4 u/s 234E by intimation dated 11.11.2013 passed u/s 200A of the Act. 5. Being aggrieved by the said intimation, an appeal was filed with delay of 2495 days before the NFAC, who vide impugned order had not condoned

KWALITY ANIMAL FEEDS PVT. LTD,BELGAUM vs. DCIT, TDS, GHAZIABAD

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

ITA 56/PAN/2022[2014-15 24Q Q3]Status: DisposedITAT Panaji07 Sept 2023

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.31 & 52 To 60/Pan/2022 िनधा"रण वष" / Assessment Years : 2013-14 & 2014-15 Kwality Animal Feeds Pvt. Vs. Dcit, Tds, Ghaziabad. Ltd., Plot No.12, Kwality House, Jamboti Road, Machhe Industrial Area, Belgaum- 590014. Pan : Aabck0589J Appellant Respondent Assessee By : Shri Omkar Godbole Revenue By : Shri Ashwini D. Hosmani Date Of Hearing : 06.09.2023 Date Of Pronouncement : 07.09.2023 आदेश / Order Per Bench : These Are The Appeals Filed By Assessee Against The Separate Orders Of The National Faceless Appeal Centre, Delhi [‘Nfac’] Dated 08.04.2022 For The Assessment Years 2013-14 & 2014-15 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Ten 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.31/Pan/2022 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Omkar GodboleFor Respondent: Shri Ashwini D. Hosmani
Section 200ASection 234E

penalty of late fee of Rs.34,816/- for Q4 u/s 234E by intimation dated 11.11.2013 passed u/s 200A of the Act. 5. Being aggrieved by the said intimation, an appeal was filed with delay of 2495 days before the NFAC, who vide impugned order had not condoned