2019 (12) TMI 1324

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.... For the Revenue : Shri D.J.P.Anand, DR ORDER PER D.KARUNAKARA RAO, A.M. : There are three appeals under consideration, involved for the AY.2013-14 (different quarters). These orders are passed u/s.200A of the Income Tax Act [Act]. 2. At the outset, it is brought to our notice that there is none appeared to represent the assessee. 3. Ld.DR for the Revenue fairly submitted that it i....

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....e said issue is covered in favour of assessee by the decision of the Co-ordinate Bench of ITAT, Pune Tribunal in the case of C&M Farming Ltd., Vs. ACIT, in ITA Nos.2008 to 2017/Pun/2017, dt.06-11-2019, wherein the undersigned is a party (AM). In the said case, the Co-ordinate Bench has followed the decision of another Co-ordinate Bench in the case of Medical Superintendent Rural Hospital, DOBI BK ....

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..... and the imposition of late fee u/s 200A r.w 234E of the Act confirmed by Ld.CIT(A) is set aside. Thus, additional ground raised by the assessee is allowed". 4.1. Since the facts before us are identical to one as decided by the Co-ordinate Bench of the Tribunal, respectfully following the same, we are of the opinion that the demand of late fee is not maintainable even if the returns of the TDS....