HARDEEP SINGH,JAMSHEDPUR vs. ITO(TDS)J, JAMSHEDPUR
In the result, both the appeals of the assessee are allowed
ITA 353/RAN/2018[2013-14]Status: DisposedITAT Ranchi21 May 2019AY 2013-14
For Appellant: Shri Pawan Periwal, CA(AR)For Respondent: Shri P.K.Mondal, ACIT(DR)
Section 154Section 200ASection 234E
condone the delay of 91
days in filing both the appeals and both the appeals are heard on merits.
3. The sole issue involved in both the appeals of the assessee is that the CIT(A) erred in confirming the order of AO levying late fee u/s.234E of the Act for delay in filing quarterly statement.
4. Brief facts