Santosh Narayan Kadam, Sindhudurga V. Income-Tax Officer, TDS, , Kolhapur

ITA 759/PUN/2022

AI Insights

The case involves a series of twelve appeals filed by Shri Santosh Narayan Kadam against the orders issued by the National Faceless Appeal Centre (NFAC), Delhi. These orders pertain to the proceedings under section 200A of the Income Tax Act, 1961, for different quarters across the assessment years 2013-14 to 2015-16. The appeals were consolidated and addressed together due to their similar nature and the common appellant. The hearings and the pronouncements of the decisions took place on January 13, 2023, at the Pune Bench of the Income Tax Appellate Tribunal. The appellant was represented by none, while the revenue was represented by Shri M.G. Jasnani.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137399 (ITAT-PUNE)
• Duration Of Justice: 2 month(s) 26 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-01-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 12-01-2023
• Assessment Year: misc
• Appeal Filed On: 17-10-2022
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: TDS
• Section: 200A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B” : PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER ITA.Nos.756 to 767/PUN./2022 Assessment Years 2013-14 to 2016-17 Shri Santosh Narayan Kadam, 337 Siddhi Kasal, Balamwadi, Kudal, Sindhudurga – 416603 PAN ABTPK5318F vs. The Income Tax Officer, TDS, Aaykar Bhawan, Tarabai Park, Kolhapur. PIN – 416 003 (Appellant) (Respondent) For Assessee : -None- For Revenue : Shri M.G. Jasnani Date of Hearing : 13.01.2023 Date of Pronouncement : 13.01.2023 ORDER PER BENCH : The instant batch of twelve appeals pertains to a single assessee herein Shri Santosh Narayan Kadam. All other relevant details thereof read as under: Sr. No. ITA No. A.Y. Order appealed against proceedings 1 756/PUN/2022 2013-14 (Quarter-2) NFAC, Delhi’s DIN & Order No. ITBA/NFAC/S/250/2022- 23/1043047258(1), dated 17.05.2022, involving proceedings u/s 200A of the Income Tax Act, 1961 (in short ‘the Act’) 2. 757/PUN./2022 2013-14 (Quarter-3) NFAC, Delhi’s DIN & Order No. ITBA/NFAC/S/250/2022- 23/1043063977(1), dated 18.05.2022, involving proceedings u/s 200A of the Income Tax Act, 1961 (in short ‘the Act’) 2 ITA.Nos.756 to 767/PUN./2022 Shri Santosh Narayan Kadam, Sindhudurga. 3. 758/PUN./2022 2013-14 (Quarter-4) NFAC, Delhi’s DIN & Order No.ITBA/NFAC/S/250/2022- 23/1043064086(1), dated 18.05.2022, involving proceedings u/s 200A of the Income Tax Act, 1961 (in short ‘the Act’) 4. 759/PUN./2022 2014-15 (Quarter-1) NFAC, Delhi’s DIN & Order No.ITBA/NFAC/S/250/2022- 23/1043064174(1), dated 18.05.2022, involving proceedings u/s 200A of the Income Tax Act, 1961 (in short ‘the Act’) 5. 760/PUN./2022 2014-15 (Quarter-2) NFAC, Delhi’s DIN & Order No.ITBA/NFAC/S/250/2022- 23/1043064251(1), dated 18.05.2022, involving proceedings u/s 200A of the Income Tax Act, 1961 (in short ‘the Act’) 6. 761/PUN./2022 2014-15 (Quarter-3) NFAC, Delhi’s DIN & Order No.ITBA/NFAC/S/250/2022- 23/1043064312(1), dated 18.05.2022, involving proceedings u/s 200A of the Income Tax Act, 1961 (in short ‘the Act’) 7. 762/PUN./2022 2014-15 (Quarter-4) NFAC, Delhi’s DIN & Order No.ITBA/NFAC/S/250/2022- 23/1043064377(1), dated 18.05.2022, involving proceedings u/s 200A of the Income Tax Act, 1961 (in short ‘the Act’) 8. 763/PUN./2022 2015-16 (Quarter-1) NFAC, Delhi’s DIN & Order No.ITBA/NFAC/S/250/2022- 23/1043122666(1), dated 23.05.2022, involving proceedings u/s 200A of the Income Tax Act, 1961 (in short ‘the Act’) 9. 764/PUN./2022 2015-16 (Quarter-2) NFAC, Delhi’s DIN & Order No.ITBA/NFAC/S/250/2022- 23/1043122788(1), dated 23.05.2022, involving proceedings u/s 200A of the Income Tax Act, 1961 (in short ‘the Act’) 10. 765/PUN./2022 2015-16 (Quarter-3) NFAC, Delhi’s DIN & Order No. ITBA/NFAC/S/250/2022-23/ 1043122875(1), dated 23.05.2022, involving proceedings u/s 200A of the Income Tax Act, 1961 (in short ‘the Act’)