Dismissed

Smt. Neeta Anto v. the Addl. Commissioner of Income Tax (Tds)

Kerala HC26 May 2016ITA/61/2016

Case brief

AI extract

What is this about?

This single-judge Income Tax appellate jurisdiction bench dismissed an appeal challenging the Tribunal's confirmation of a penalty under Section 271C for delayed tax deduction. The court rejected the appeal as the appellant admitted the issue was already covered by a prior Tribunal order, leaving no question of law.

What did the court decide?

The appeal was rejected. No relief was granted to the appellant.

Smt. Neeta Anto Vs the Addl. Commissioner of Income Tax (Tds) — Income Tax | Kerala HC (2016)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT:

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THE HONOURABLE MR.JUSTICE ANTONY DOMINIC &

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THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU

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THURSDAY, THE 26TH DAY OF MAY 2016/5TH JYAISHTA, 1938

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ITA.No. 61 of 2016 ()

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AGAINST THE ORDER IN ITA 431/2014 of I.T.A.TRIBUNAL,COCHIN BENCH DATED 06-03-2015

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APPELLANT/APPELLANT: --------------------

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SMT. NEETA ANTO 412/934, FIRST FLOOR, PULLEPPADY ROAD, KOCHI

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BY ADVS.SRI.ANIL D. NAIR SRI.R.SREEJITH KUM.SOUMYA PRAKASH KUM.MEKHALA M.BENNY

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RESPONDENT:

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THE ADDL. COMMISSIONER OF INCOME TAX (TDS), C.R.BUILDINGS, I.S.PRESS ROAD, ERNAKULAM, KOCHI 682 018.

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BY SC SRI.CHRISTOPHER ABRAHAM, INCOME TAX DEPARTMENT

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THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 26-05-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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ITA No.61/2016

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APPENDIX

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PETITIONER'S EXHIBITS:

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ANNEXURE A- TRUE COPY OF THE ORDER OF PENALTY FOR THE YEAR 2012-2013 DATED 26.9.2013 ISSUED TO THE APPELLANT.

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ANNEXURE B- TRUE COPY OF THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) DATED 30.7.2014.

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ANNEXURE C- TRUE COPY OF THE ORDER OF THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH DATED 6.3.2015.

TRUE COPY

p.s.to judge

CSS/

Antony Dominic & Dama Seshadri Naidu, JJ.

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ITA No.61 of 2016

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Dated this the 26^th day of May, 2016

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JUDGMENT

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Antony Dominic, J.

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Heard the learned counsel for the appellant and the learned standing counsel for the respondents.

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The assessee has filed this appeal challenging the order passed by the Income Tax Tribunal, Kochi in ITA No.431/2014. The appeal in question was filed against the orders confirming the levy of penalty under Section 271C of the Act for delayed payment of tax deducted at source under Section 194C, 194-I and 194J of the Act. A reading of the order passed by the Tribunal itself shows that before the Tribunal, the representative of the appellant himself had admitted that the issue raised was covered against the assessee by the order of the Tribunal in the case of M/s Classic Concepts Home India (P) Ltd. in

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ITA No.61/2016 2

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ITA Nos.469-472/Coch/2014 dated 9.1.2015. In such circumstances, we do not find any substance in the contention now raised before us nor we find any question of law arising out of the order. The appeal is rejected.

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Sd/-Antony Dominic, Judge

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sd/-Dama Seshadri Naidu, Judge

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css/ true copy

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P.S.TO JUDGE

Smt. Neeta Anto v. the Addl. Commissioner of Income Tax (Tds)

Case brief

What is this about?

What did the court decide?

Smt. Neeta Anto v. the Addl. Commissioner of Income Tax (Tds)

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Cases cited

Statutes considered

Parties & counsel

Coram

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