2013 (2) TMI 743

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....ICIAL MEMBER:- This is the Revenue's appeal against the order of Ld. CIT(A)-XV, Ahmedabad dated 4th October, 2012. 2. None appeared on behalf of the assessee despite the fact that notice for today's hearing was served upon the assessee. We proceeded to dispose of this appeal by hearing ld. D.R. The Revenue in this appeal is aggrieved by the action of Ld. CIT(A) in deleting the addition of Rs....

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.... 2,240 31/05/2008   do 3,60,949 29/02/2008 05/03/2008 4,090 31/05/2008 2 M/s Shambi o Pvt. Ltd. 1,77,400 31/01/2008 31/01/2008 2,010 31/05/2010   do 5,21,553 29/02/2008 29/02/2008 5,909 31/05/2008 3 Pankaj S. Patel 8,54,898 31/01/2008 31/01/2008 9,686 31/05/2008   do 9,56,663 29/02/2....

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....ending and in the June. Even though we have paid Unpaid TDS of Rs. 45,378/- +Interest Rs. 1267=Rs. 46,645 dtd. 31/05/2008" (f) The above reply of the assessee is being considered by A.O. but not accepted because from the bank statements submitted by the assessee reveal the true financial condition and hence, he could have managed his affairs in a very healthy manner. The payments to government ....

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....issue is related to late deposit of TDS as per prescribed time limit u/s. 200(1) of the IT Act. I am inclined to accept the contention of the appellant that in view of various judgment as relied on by appellant viz. Virgin Creation of Hon'ble Calcutta High Court, Kanubhai Ramjibhai Makwana of Hon'ble ITAT Ahmedabad, it is now settled that amendment brought into section 40(a)(ia) of the Act vide Fi....