NIRMAL MODI,RANCHI vs. ACIT CPC TDS , GHAZIABAD
In the result, all the three appeals of the assessee are allowed
ITA 83/RAN/2018[14-15]Status: DisposedITAT Ranchi20 May 2019
Bench: Shri Chandra Mohan Gargआयकर अऩीऱ सं./Ita No.82 To 84/Ran/2018 (नििाारण वषा / Assessment Year :2013-2014 To 2015-2016) Nirmal Modi, Vs. Acit, Cpc-Tds, Aayakar Prop: Bina Bastralaya Saree Bhawan, Sector-3, Kendra, Vaishali, Ghaziabad, Randhir Pd. Street, Upper (U.P.)-201010 Bazar, Ranchi-834001 स्थायी ऱेखा सं./ जीआइआर सं./ Pan/Gir No. : Adxpm 9244 Q (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By :Shri Ajay Poddar, Advocate राजस्व की ओर से /Revenue By : Shri P.K.Mondal, Acit(Dr) सुनवाई की तारीख / Date Of Hearing : 20/05/2019 घोषणा की तारीख/Date Of Pronouncement 20/05/2019 आदेश / O R D E R These Appeals Have Been Filed By The Assessee Against The Consolidated Order Of Commissioner Of Income Tax (Appeals), Ranchi, All Dated 09.01.2018 For The Assessment Year 2013-2014 To 2015-2016. 2. The Common Ground Raised By The Assessee In All The Three Appeals Is As Under :- “1. For That The Impugned Assessment Order Is Contrary To Law & Against The Facts On Record. 2. For That The Levy Of Penalty/Fee U/S.234E Of The I.Tax Act 1961 Prior To 01.06.2015 Is Unsustainable In Law As The Enabling Provision To Levy The Fee Has Been Inserted W.E.F.01.06.2015. 3. For That Under The Similar Facts & Circumstances The Ld. Income Tax Appellate Tribunal, Amritsar Bench, Amritsar In The Case Of “Sibia Healthcare Pvt. Ltd. Vs. Dcit(Tds), Ghaziabad” Has Held That The Impugned Levy Of Fees U/S.234E Is Unsustainable In Law. 4. For That Any Other Ground Or Grounds Relief Or Reliefs Shall Be Urged At The Time Of Hearing.
For Appellant: Shri Ajay Poddar, AdvocateFor Respondent: Shri P.K.Mondal, ACIT(DR)
Section 154Section 200ASection 234E
249 Taxmann 402 dismissed the appeal of the assessee holding that the late fee has correctly been levied for certain defaults in filing the statements.
4. Now, the assessee is in further appeals before the Tribunal.
5. Ld. AR, at the outset, submitted that the amendment brought in the Finance Act 2015 w.e.f.01.06.2015 in Section 200A of the Income
