AIRLINK COMMUNICATION PRIVATE LIMITED,SURAT vs. ASST./ DY. COMMISSIONER OF INCOME TAX, CIRCLE TDS, , SURAT

Appeals are allowed for statistical purposes

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकर अपीलसं./Ita No.53 To 57/Srt/2023 (िनधा"रणवष" / Assessment Year: (2013-14) (Physical Court Hearing) Airlink Communication Pvt. Ltd. Asst./Dy. Commissioner Of Income Tax, Circle, Tds, Aaykar Bhavan, 1-2, Annapurna Shopping Centre, Vs. Surat-395001 1St Floor Aadajan Patia, Surat- 395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaufr 6898 R (अपीलाथ" /Appellant) (""थ" /Respondent)

TDS- CPC. 4. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of the hearing of the appeal.” 4. Shri P.M.Jagasheth, Learned Counsel for the assessee, at the outset begins by pointing out that in case of all these thirteen appeals, the assessing officer levied the penalty under section 200A

AIRLINK COMMUNICATION PRIVATE LIMITED,SURAT vs. ASST./ DY. COMMISSIONER OF INCOME TAX, CIRCLE TDS, , SURAT

Appeals are allowed for statistical purposes

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकर अपीलसं./Ita No.53 To 57/Srt/2023 (िनधा"रणवष" / Assessment Year: (2013-14) (Physical Court Hearing) Airlink Communication Pvt. Ltd. Asst./Dy. Commissioner Of Income Tax, Circle, Tds, Aaykar Bhavan, 1-2, Annapurna Shopping Centre, Vs. Surat-395001 1St Floor Aadajan Patia, Surat- 395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaufr 6898 R (अपीलाथ" /Appellant) (""थ" /Respondent)

TDS- CPC. 4. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of the hearing of the appeal.” 4. Shri P.M.Jagasheth, Learned Counsel for the assessee, at the outset begins by pointing out that in case of all these thirteen appeals, the assessing officer levied the penalty under section 200A

AIRLINK COMMUNICATION PRIVATE LIMITED,SURAT vs. ASST./ DY. COMMISSIONER OF INCOME TAX, CIRCLE TDS, , SURAT

Appeals are allowed for statistical purposes

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकर अपीलसं./Ita No.53 To 57/Srt/2023 (िनधा"रणवष" / Assessment Year: (2013-14) (Physical Court Hearing) Airlink Communication Pvt. Ltd. Asst./Dy. Commissioner Of Income Tax, Circle, Tds, Aaykar Bhavan, 1-2, Annapurna Shopping Centre, Vs. Surat-395001 1St Floor Aadajan Patia, Surat- 395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaufr 6898 R (अपीलाथ" /Appellant) (""थ" /Respondent)

TDS- CPC. 4. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of the hearing of the appeal.” 4. Shri P.M.Jagasheth, Learned Counsel for the assessee, at the outset begins by pointing out that in case of all these thirteen appeals, the assessing officer levied the penalty under section 200A

AIRLINK COMMUNICATION PRIVATE LIMITED,SURAT vs. ASST./ DY. COMMISSIONER OF INCOME TAX, CIRCLE TDS, , SURAT

Appeals are allowed for statistical purposes

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकर अपीलसं./Ita No.53 To 57/Srt/2023 (िनधा"रणवष" / Assessment Year: (2013-14) (Physical Court Hearing) Airlink Communication Pvt. Ltd. Asst./Dy. Commissioner Of Income Tax, Circle, Tds, Aaykar Bhavan, 1-2, Annapurna Shopping Centre, Vs. Surat-395001 1St Floor Aadajan Patia, Surat- 395009 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaufr 6898 R (अपीलाथ" /Appellant) (""थ" /Respondent)

TDS- CPC. 4. Appellant craves leave to add, alter or delete any ground(s) either before or in the course of the hearing of the appeal.” 4. Shri P.M.Jagasheth, Learned Counsel for the assessee, at the outset begins by pointing out that in case of all these thirteen appeals, the assessing officer levied the penalty under section 200A

STATE BANK OF INDIA (VYARA BRANCH),,NA vs. ARIVS.THE ASSTT. COMMISSIONER OF INCOME TAX, CPC GHAZIABAD,, GAZIABAD

In the result, appeal of the assessee in I

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.3419 & 3420/Ahd/2016 िनधा"रण वष"/Assessment Year:2013-14 & 2014-15 State Bank Of India, Assistant Commissioner Vyara Branch, Navsari Of Income Tax(Cpc) Pan: Aaacs 8577 K Ghaziabad अपीलाथ" Appellant ""यथ"/Respondent

delay was not condoned and the appeal of the appellant was treated as nonest in the eyes of law. 6. Being, aggrieved the assessee filed this appeal before the Tribunal. The learned counsel for the assessee submitted that the notice the assessee has received a demand notice offer demand of Rs. 1000 under section 234E for late filing of TDS

STATE BANK OF INDIA (AHWA BRANCH),,DANG vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC GHAZIABAD,, GAZIABAD

In the result, appeal of the assessee in I

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.3419 & 3420/Ahd/2016 िनधा"रण वष"/Assessment Year:2013-14 & 2014-15 State Bank Of India, Assistant Commissioner Vyara Branch, Navsari Of Income Tax(Cpc) Pan: Aaacs 8577 K Ghaziabad अपीलाथ" Appellant ""यथ"/Respondent

delay was not condoned and the appeal of the appellant was treated as nonest in the eyes of law. 6. Being, aggrieved the assessee filed this appeal before the Tribunal. The learned counsel for the assessee submitted that the notice the assessee has received a demand notice offer demand of Rs. 1000 under section 234E for late filing of TDS

STATE BANK OF INDIA (AHWA BRANCH),,DANG vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC GHAZIABAD,, GAZIABAD

In the result, appeal of the assessee in I

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.3419 & 3420/Ahd/2016 िनधा"रण वष"/Assessment Year:2013-14 & 2014-15 State Bank Of India, Assistant Commissioner Vyara Branch, Navsari Of Income Tax(Cpc) Pan: Aaacs 8577 K Ghaziabad अपीलाथ" Appellant ""यथ"/Respondent

delay was not condoned and the appeal of the appellant was treated as nonest in the eyes of law. 6. Being, aggrieved the assessee filed this appeal before the Tribunal. The learned counsel for the assessee submitted that the notice the assessee has received a demand notice offer demand of Rs. 1000 under section 234E for late filing of TDS

STATE BANK OF INDIA (AHWA BRANCH),,DANG vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC GHAZIABAD,, GAZIABAD

In the result, appeal of the assessee in I

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.3419 & 3420/Ahd/2016 िनधा"रण वष"/Assessment Year:2013-14 & 2014-15 State Bank Of India, Assistant Commissioner Vyara Branch, Navsari Of Income Tax(Cpc) Pan: Aaacs 8577 K Ghaziabad अपीलाथ" Appellant ""यथ"/Respondent

delay was not condoned and the appeal of the appellant was treated as nonest in the eyes of law. 6. Being, aggrieved the assessee filed this appeal before the Tribunal. The learned counsel for the assessee submitted that the notice the assessee has received a demand notice offer demand of Rs. 1000 under section 234E for late filing of TDS

STATE BANK OF INDIA (VYARA BRANCH),,NA vs. ARIVS.THE ASSTT. COMMISSIONER OF INCOME TAX, CPC GHAZIABAD,, GAZIABAD

In the result, appeal of the assessee in I

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.3419 & 3420/Ahd/2016 िनधा"रण वष"/Assessment Year:2013-14 & 2014-15 State Bank Of India, Assistant Commissioner Vyara Branch, Navsari Of Income Tax(Cpc) Pan: Aaacs 8577 K Ghaziabad अपीलाथ" Appellant ""यथ"/Respondent

delay was not condoned and the appeal of the appellant was treated as nonest in the eyes of law. 6. Being, aggrieved the assessee filed this appeal before the Tribunal. The learned counsel for the assessee submitted that the notice the assessee has received a demand notice offer demand of Rs. 1000 under section 234E for late filing of TDS

ALTRET INDUSTRIES PRIVATE LIMITED,SAIYEDPURA SURAT vs. THE INCOME TAX OFFICER TDS CPC, CPC

In the result, appeal filed by the assessee in dismissed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth(Hybrid Hearing)

condoning the delay & dismissing the appeal ex-party. 2. The Ld. Assessing officer (TDS - CPC) has grossly erred in holding

ALTRET INDUSTRIES PRIVATE LIMITED,ALTRET HOUSE, SAIYEDPURA vs. THE INCOME TAX OFFICER, TDS, CPC, COMMISSIONER OF INCOME TAX

In the result, appeal filed by the assessee in dismissed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth(Hybrid Hearing)

condoning the delay & dismissing the appeal ex-party. 2. The Ld. Assessing officer (TDS - CPC) has grossly erred in holding

ALTRET INDUSTRIES PRIVATE LIMITED,SURAT vs. THE INCOME TAX OFFICXER, TDS, CPC

In the result, appeal filed by the assessee in dismissed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth(Hybrid Hearing)

condoning the delay & dismissing the appeal ex-party. 2. The Ld. Assessing officer (TDS - CPC) has grossly erred in holding

ALTRET INDUSTRIES PRIVATE LIMITED,SURAT vs. THE INCOME TAX OFFICER, TDS, CPC, SURAT

In the result, appeal filed by the assessee in dismissed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth(Hybrid Hearing)

condoning the delay & dismissing the appeal ex-party. 2. The Ld. Assessing officer (TDS - CPC) has grossly erred in holding

ALTRET INDUSTRIES PRIVATE LIMITED,SURAT vs. THE INCOME TAX OFFICER, TDS, CPC

In the result, appeal filed by the assessee in dismissed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth(Hybrid Hearing)

condoning the delay & dismissing the appeal ex-party. 2. The Ld. Assessing officer (TDS - CPC) has grossly erred in holding

ALTRET INDUSTRIES PRIVATE LIMITED,SURAT vs. THE INCOME TAX OFFICER, TDS, CPC, SURAT

In the result, appeal filed by the assessee in dismissed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth(Hybrid Hearing)

condoning the delay & dismissing the appeal ex-party. 2. The Ld. Assessing officer (TDS - CPC) has grossly erred in holding

ALTRET INDUSTRIES PRIVATE LIMITED,SURAT vs. THE INCOME TAX OFFICER , TDS, CPC, SURAT

condoning the delay &\ndismissing the appeal ex-party.\n2. The Ld. Assessing officer (TDS - CPC) has grossly erred in holding

ALTRET INDUSTRIES PRIVATE LIMITED,SURAT vs. THE INCOME TAX OFFICER, TDS, CPC, SURAT

condoning the delay &\ndismissing the appeal ex-party.\n2. The Ld. Assessing officer (TDS - CPC) has grossly erred in holding

KIRANBEN YOGESHBHAI PATEL,SURAT vs. ITO WARD-2 (2)(2), SURAT

In the result, both the appeals filed by the assessees are allowed for statistical purposes

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकर अपील सं./Ita No.200/Srt/2020 Assessment Year: (2008-09) (Physical Court Hearing) Smt.Kiranben Yogeshbhai Patel, Vs. Income Tax Officer, Ward- 2(2)(2), Room No.625, 6Th At & Post: Sosak, Tal: Olpad, Dist: Sura-394540. Floor, Aayakar Bhavan, Majura Gate, Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Cxapp0342K (Appellant) (Respondent) आयकर अपील सं./Ita No.201/Srt/2020 Assessment Year: (2008-09) (Physical Court Hearing) Smt. Manjulaben Kiritbhai Patel, Vs. The Ito, Ward-2(2)(2), Post Orma, Taluka Olpad, Dist: Surat. Surat-394540. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Cxapp0220J (Appellant) (Respondent) Shri Mehul Shah, Ca Assessee By Revenue By Shri J. K. Chandnani, Sr. Dr Date Of Hearing 24/06/2022 Date Of Pronouncement 22/ 08/2022

condoned, for that reliance can be placed on the judgement of the Co-ordinate Bench of Banglore in the case of M/s Honnappa Kavitha in ITA No.1847/Bang/2019, order dated 22.10.2020 wherein it was held as follows: “3. In course of hearing, learned AR of the assessee submitted that regarding reasons of delay of 440 days in filing appeal before