Cubix Automation Private Limited, Pune V. The Income Tax Officer, TDS-1, Pune

ITA 750/PUN/2023

AI Insights

The case involves a batch of twelve appeals by Cubix Automation Private Limited against orders related to late filing fees imposed under section 234E in conjunction with section 200A of the Income Tax Act, 1961. These appeals were heard by the Income Tax Appellate Tribunal Pune 'A' Bench. The assessee, represented by Shri Sarang Gudhate, argued that the lower authorities erred in law and on facts in levying the late filing fees. However, before the Tribunal, the assessee decided to withdraw the appeals, a decision that was not contested by the Revenue, represented by Shri Ramnath P. Murkunde.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137997 (ITAT-PUNE)
• Duration Of Justice: 1 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-07-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 25-07-2023
• Assessment Year: misc
• Appeal Filed On: 25-06-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: TDS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “A” BENCH : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER Sl. No. ITA.No. A.Y. Assessee/ Appellant Dept./ Respondent Order Appealed against NFAC, Delhi’s DIN & Order No. ITBA/NFAC/S/250/2023- 24 dated - Proceedings u/sec. 1. 742/PUN./2023 2014-15 Cubix Automation Private Limited, S.No.26/6, Vitthalwadi, Hinganekhurd, Sinhgad Road, Pune. PIN-411 051, Maharashtra PAN AACCC2831L The Income Tax Officer, TDS-1, Room No.114, 1 st Floor, Aayakar Sadan, Bodhi Tower, 548/2B Salisbary Park, Lane No.1, Behind Bank of Maharashtra, Pune. PIN 411 037. 1052525774(1) dated 02.05.2023 200A of the Income Tax Act, 1961 (in short "the Act"). 2. 743/PUN./2023 2014-15 1052492734(1) dated 01.05.2023 3. 744/PUN./2023 2014-15 1052525449(1) dated 02.05.2023 4. 745/PUN./2023 2015-16 1052525614(1) dated 02.05.2023 5. 746/PUN./2023 2014-15 1052525311(1) dated 02.05.2023 6. 747/PUN./2023 2013-14 1052363063(1) dated 26.04.2023 7. 748/PUN./2023 2013-14 1052362908(1) dated 26.04.2023 8. 749/PUN./2023 2014-15 1052525735(1) dated 02.05.2023 9. 750/PUN./2023 2013-14 1052362702(1) dated 26.04.2023 10. 751/PUN./2023 2013-14 1052362986(1) dated 26.04.2023 11. 752/PUN./2023 2013-14 1052363152(1) dated 26.04.2023 12. 753/PUN./2023 2013-14 1052362608(1) dated 26.04.2023 For Assessee : Shri Sarang Gudhate For Revenue : Shri Ramnath P. Murkunde Date of Hearing : 26.07.2023 Date of Pronouncement : 26.07.2023 ORDER PER BENCH : The instant batch of twelve appeals pertains to a single assessee viz., Cubix Automation Private Limited. All the other relevant particulars already stand tabulated hereinabove. Heard both the parties. Case files perused. 2 ITA.Nos.742 to 753/PUN./2023 Cubix Automation Private Limited, Pune. 2. Learned counsel; after vehemently arguing the matter in favour of assessee’s pleadings and that both the learned lower authorities have erred in law and on facts in levying sec.234E r.w.s.200A late filing fee, has filed a letter before us reading as under : 3. The Revenue is equally fair enough in not objecting to the assessee’s foregoing withdrawal letter. Ordered accordingly. 3 ITA.Nos.742 to 753/PUN./2023 Cubix Automation Private Limited, Pune. 4. These assessee’s twelve appeals are dismissed as withdrawn in foregoing terms. A copy of this common order be placed in the respective case files. Order pronounced in the open Court on 26.07.2023. Sd/- Sd/- [DR. DIPAK P. RIPOTE] [SATBEER SINGH GODARA] ACCOUNTANT MEMBER JUDICIAL MEMBER Pune, Dated 26 th July, 2023 VBP/- Copy to 1. The appellant 2. The respondent 3. The NFAC, Delhi 4. The Pr. CIT, TDS, Pune 5. D.R. ITAT, Pune “A” Bench, Pune 6. Guard File. //By Order// Assistant Registrar, ITAT, Pune Benches, Pune.