TaxTMI 
TaxTMI 
2017 (3) TMI 1572
X X X X Extracts X X X X
X X X X Extracts X X X X
....T) ORDER Kul Bharat (Judicial Member) These three appeals by the assessee are directed against the separate orders of the ld. Commissioner of Income Tax (A)-5, Jaipur, dated 10.11.2016 pertaining to assessment year 2012-13. Common grounds are involved in all these appeals. Therefore, all these appeals are taken up for hearing together and are being disposed of by way of a consolidated order. Th....
X X X X Extracts X X X X
X X X X Extracts X X X X
....es to be deleted summarily. 2. The appellant craves to add, amend or withdraw any of the ground of appeal either before or at the time of hearing of appeal." 2. The Ld. Counsel for the assessee reiterated the submissions as made in the written brief. 2.1. On the contrary, the ld. Departmental Representatives supported the orders of the authorities below and submitted that the issue is decided ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....upon the Department. A person deducting the tax (the deductor), is allowed to file his TDS statement beyond the prescribed time provided he pays the fee as prescribed under section 234E of the Act. In other words, the late filing of the TDS return/statements is regularized upon payment of the fee as set out in section 234E. This is nothing but a privilege and a special service to the deductor allo....