Court :
ITAT Bangalore
Brief :
These appeals at the instance of the assessee are directed against consolidated order of the CIT(A), dated
27.08.2019. The relevant assessment years are 2013-2014, 2014-2015 and 2015-2016.
Citation :
ITA No.330/Bang/2020: Asst.Year 2013-2014
ITA No.331/Bang/2020: Asst.Year 2014-2015
ITA No.332/Bang/2020: Asst.Year 2015-2016
IN THE INCOME TAX APPELLATE TRIBUNAL
BANGALORE BENCHES “C”, BANGALORE
Before Shri Chandra Poojari, AM & Shri George George K, JM
ITA No.330/Bang/2020: Asst.Year 2013-2014
ITA No.331/Bang/2020: Asst.Year 2014-2015
ITA No.332/Bang/2020: Asst.Year 2015-2016
Sri.Syed Mustafa Kamalpasha
No.3, Queens Road Cross
Near Congress Committee office
Bangalore – 560 052.
PAN : ADCPK8497N.
Appellant
VS
The Dy.Commissioner of
Income-tax,
Centralised Processing Cell –
TDS
Respondent
Appellant by : Sri.Sanketh S.Nayak, CA
Respondent by :Smt.R.Premi, JCIT
Date of Hearing : 27.07.2021
Date of Pronouncement : 27.07.2021
O R D E R
These appeals at the instance of the assessee are directed against consolidated order of the CIT(A), dated
27.08.2019. The relevant assessment years are 2013-2014, 2014-2015 and 2015-2016.
2. Brief facts of the case are as follow: The assessee is an individual, engaged in the business of poultry. The assessee had filed quarterly returns of TDS for assessment years 2013-2014, 2014-2015 and 2015-2016. The Assistant Commissioner of Income-tax, Centralised Processing Cell (TDS) had passed an order u/s 200A of theI.T.Act, making the assessee liable for late fee u/s 234E of the I.T.Act.
3. Theassessee filed an appeal considering the letter received from the department and was under genuine and bonafide belief that there was no delay in filing the appeal before the CIT(A). Hence, did not file any condonation petition. Considering the above circumstances, it was submitted by the learned AR that the delay should be condoned and case should be decided on merits.
4. In the result, the appeals filed by the assessee are allowed for statistical purposes.
Order pronounced on this 27th day of July, 2021.
Please find attached the enclosed file for the full judgement
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