A2Z Waste Management (Ranchi) Limited vs. Dy./ACIT
Case No: ITA No.4902/Del/2024
Court: INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘A’: NEW DELHI
Date: 2/19/2025
Parties Involved
appellantA2Z Waste Management (Ranchi) Limited
respondentDy./ACIT (TDS), Ghaziabad
Facts Summary
The assessee, A2Z Waste Management (Ranchi) Limited, filed an appeal against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), dated 24.08.2024 in Appeal No. NFAC/2016-17/10105141 for AY 2013-14. The assessee raised grounds of appeal regarding the levy of late fee under section 234E of the Income Tax Act, 1961 and the dismissal of the appeal by the ld. CIT(A). The assessee contended that it had not received the intimation orders passed by CPC and only downloaded them after per…
Decision in favour of
Revenue
Legal Issues
- 1. Whether the Ld. TDS officer is justified in levying the late fee under section 234E of the Income Tax Act, 1961 for the period prior to 01.06.2015.
- 2. Whether the Ld. CIT (A) erred in dismissing the appeal.