POST MASTER HEAD POST OFFICE,,PARBHANI vs. JOINT COMMISSIONER OF INCOME-TAX, (TDS) RANGE- NASHIK, NASIK
In the result, both the appeals of the assessee are allowed
ITA 1544/PUN/2019[2015-16]Status: DisposedITAT Pune18 Jul 2022AY 2015-16
Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकरअपीलसं. / Ita Nos.1543 & 1544/Pun/2019 िनधा"रणवष" / Assessment Years : 2014-15 & 2015-16 Post Master Head Post Office The I.T. Commissioner Of Parbhani, Vs I.T., (Tds), Range Nashik. Near Telephone Exchange, Shaniwar Bazar, Parbhani – 431401 Pan/Tan: Nskpo 2820 G Appellant/ Assessee Respondent /Revenue Assessee By Shri Y.S.Nagla –Ar Revenue By Shri M.G.Jasnani – Dr Date Of Hearing 13/07/2022 Date Of Pronouncement 18/07/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Two Appeals Filed By The One Assessee Are Directed Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)-1, Aurangabad For The Assessment Years 2014-15 & 2015-16, Respectively, Both Dated 20.08.2019. Since The Facts & Issue Involved In Both These Appeals Are Same, Therefore, Two Appeals Are Clubbed, Heard & Are Decided Together By A Consolidated Order. For The Sake Of Convenience, We Take The Appeal In Ita No.1543/Pun/2019 For A.Y.2014-15 As Lead Case.
Section 156Section 234E
condone the delay and dismissed the appeal.
7. The only issue involved is levy of late fee u/s.234E of the Act, for delay in submitting TDS statement. There is no dispute regarding delay in submitting the TDS statements. This issue is covered in favour of the assessee. The ITAT Pune in the case of Medical
ITA Nos.1543 & 1544/PUN/2019 for A.Ys
