2023 (2) TMI 852

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.... D.K. Biswas, Advocate For the Revenue : Shri N.T. Sherpa, JCIT, D/R ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : Both these appeals are directed at the instance of the assessee against the separate but identical orders of the learned Commissioner of Income Tax (Appeals), Guwahati-1, Guwahati, (hereinafter the "ld. CIT(A)"), even dt. 11/09/2019, passed u/s 250 of the Income Tax Act, 1961 ("....

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....als & Mines Ltd., the TDS liability of Rs.15,71,949/- which the assessee was liable to deposit during various dates during the year. There is a delay of two months to twelve months. Details of such delay are also forming part of the order u/s 221 of the Act dt. 05/03/2019. During the proceedings u/s 221 of the Act, no plausible reason was given by both the assessees for the said delay and even bef....