2023 (5) TMI 411

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....R N. K. BILLAIYA, AM: ITA No.268/Del/2022, 269/Del/2022 and 270/Del/2022 are three separate appeals by the assessee preferred against the three separate orders of NFAC, Delhi dated 09.12.2021 pertaining to A.Y.2021-22. 2. Since common issues are involved in the captioned appeals they were heard together and are disposed of by this common order for the sake of convenience and brevity. 3. The co....

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....d as of 08th July 2020. 6. Since the assessee had deposited the TDS after the due date interest was levied u/s. 201(1A) of the Act. 7. The levy of interest was challenged before the CIT(A) but without any success. 8. Before us the Counsel for the assessee drew our attention to the bank statement at page-3 of the paper book and pointed out that the bank has debited the amount on 07.07.2020 but t....