2025 (10) TMI 207

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....he quarters relating to Assessment Years 2013-14 and 2014-15. 2. When the appeals were called for, none appeared on behalf of the assessee even though valid notices were served. However, written submissions have been filed before this Tribunal on 01.09.2025. Considering the fact that the common issue raised in this batch of appeals has already been decided by this Tribunal in plethora of decisions, we proceed to adjudicate this batch of appeals with the assistance of ld. Departmental Representative and available records. 3. Identical grounds have been raised by assessee in all these appeals. We therefore proceed to dispose of these appeals by this consolidated order for the sake of convenience. 4. We take ITA No. 1676/PUN/2025....

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....ection 220(2) of the Act without proper justification or basis and without determining whether there was any default in payment of demand as per law. 5. That the orders passed by the lower authorities are bad in law, void ab-initio, and without jurisdiction to the extent they impose fees and interest which are not sustainable under the provisions of the Act as applicable to the relevant period. 6. That the appellant craves leave to add, amend, alter or withdraw any of the grounds of appeal at the time of hearing." 5. Brief facts common to these appeals are that TDS returns for the assessment years 2013-14 and 2014-15 corresponding to respective quarters captioned above were filed belatedly. The same were processed by Ce....

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.....2014 2014-2015 Q3_24Q_FY 2013-14 63,600 29.11.2014 02.12.2014 2014-2015 Q4_24Q_FY 2013-14 39,600 29.11.2014 02.12.2014 2014-2015 Q1_26Q_FY 2013-14 1,00,400 29.11.2014 04.12.2014 2014-2015 Q2_26Q_FY 2013-14 82,000 29.11.2014 04.12.2014 2014-2015 Q3_26Q_FY 2013-14 63,600 29.11.2014 04.12.2014 2014-2015 Q4_26Q_FY 2013-14 39,600 29.11.2014 04.12.2014             1684 /PUN /2025 TO 1689/ PUN /2025 2013-2014 Q2_24Q_FY 2012-13 64,400 02.09.2013 13.11.2013 2013-2014 Q3_24Q_FY 2012-13 46,000 02.09.2013 13.11.2013 2013-2014 Q4_24Q_FY 2012-13 22,000 02.09.2013 ....