2024 (4) TMI 1380

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....: Shri Ramnath P. Murkunde ORDER PER SATBEER SINGH GODARA, J.M. : These assessee's six appeals for assessment year 2015-16, arise against the CIT(A), Pune-10, Order in appeal No. PN/CIT(A)10/ACIT(CPC)-TDS/93/18-19/379, dated 30.07.2019, involving proceedings u/s.154 r.w.s. 200A of the Income Tax Act, 1961 (in short "the Act"). 2. During the course of hearing, Mr. Abhay Avchat, vide let....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e assessee company against levy of late fees u/s 234E for belated filing of quarterly TDS statements / returns. 2. The appeals relate to FY 2014-15 which covered first three quarters each in respect of TDS quarterly statements in form 24Q and 26Q. Thus there are six appeals for hearing. 3. The assessee company filed rectification application before the ITO TDS against levy u/s 23....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....m 36 before your honor. Therefore copy of form 35 is common for all the six tribunal appeals. However, while passing appellate order, the CIT A mentioned particulars of levy / demand pertaining to quarter 4 only and not for the year. 5. This happened merely due to inadvertence and unintentionally. In view of the aforesaid, the assessee company desires to withdraw the appeals filed before ....