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2015 (1) TMI 305

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..... Chandraker, Sr. DR ORDER Per: Bench: This batch of 19 appeals by the Revenue for the captioned assessment years in relation to the assesses as indicated above arise out of the orders passed by the ld. CIT(A) dismissing the appeals of such assesses filed u/s 200A of the Income-tax Act, 1961 (hereinafter also called 'the Act'). Since common issue is raised in all these appeals, we are, t .....

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..... by filing the 'correction statement' and if the defaults are otherwise than above, then, the amount of default be paid within 30 days of the receipt of this intimation. The assessee challenged before the ld. CIT(A) this Intimation issued by the AO u/s 200A of the Act. Vide order dated 25.05.2012, the ld. CIT(A) dismissed the appeal filed by the assessee on the ground that the Intimation u .....

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..... placed on record a copy of the Tribunal order dated 23.05.2014 passed in identical circumstances. We have perused the said order in the case ITO vs. Maruti Insurance Agency Network Ltd. (ITA No.3983 & 3984/Del/2012) and other assesses. It can be seen from this consolidated order that it followed an earlier order passed by the Tribunal, dismissing the appeals of the Revenue and simultaneously withd .....

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..... the waiver of the time limit for the passing of order as referred to hereinabove. 6. In the result, these appeals are dismissed. 7. In all other appeals filed by the Revenue, there is no representation from the side of the assessee. We have heard the ld. DR and perused the relevant material on record. Again, it is an admitted position by the ld. DR that the facts and circumstances of all these a .....

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