M/S. CHEM-TECH LABORATORISE PVT. LTD,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CPC-TDS, PUNE
In the result, both appeals of the assessee i
ITA 486/PUN/2020[2014-15]Status: DisposedITAT Pune23 Jun 2022AY 2014-15
Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita Nos.485 & 486/Pun/2020 िनधा"रणवष" / Assessment Years : 2013-14 & 2014-15 M/S.Chem-Tech Laboratories The Deputy Commissioner Pvt. Ltd., Vs Of Income Tax, Cpc(Tds), S-22, Parvati Industrial Estate, Pune. Pune-Satara Road, Pune-411009. Pan: Aaecc 3473 E Appellant/ Assessee Respondent /Revenue Assessee By None. Revenue By Shri Arvind Desai– Dr Date Of Hearing 22/06/2022 Date Of Pronouncement 23/06/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals), Pune-10 For The A.Y.2013-14 & 2014-15 Respectively, Both Dated 04.03.2020. Since The Facts & Issue Involved In Both The Appeals Are Same, Therefore, Both The Appeals Are Clubbed, Heard & Are Decided Together By A Consolidated Order. For The Sake Of Convenience, We Take The Appeal In Ita No.485/Pun/2020 For A.Y.2013-14 As Lead Case.
Section 200ASection 234E
161 ITD 313) dated
23.09.2016 and Maharashtra Cricket Association v/s. DCIT
(ITA No.560/PN/2016) dated 21.09.2016 and hence , the late fees u/s.234E levied in the instant case ought to have been deleted.
ITA Nos.485 & 486/PUN/2020 for A.Y. 2013-14 & 14-15
M/s.Chem-Tech Laboratories Pvt. Ltd. Vs. DCIT, CPC(TDS), Pune (A) (02 Appeals)
4]
The learned CIT(A) erred
