ITA Nos.288-296/Coch/2016 IN INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI B. P. JAIN, AM & GEORGE GEORGE K., JM I.TA Nos.288-296/Coch/2016 (Assessment Years : 2013-14 & 2014-15) M/s. Duratech Concrete & Products, Vs I.T.O., Ward-2(1), Calicut 12/441, Kampalam, Pantheerankavu, Kozhikode-673 019. Assessee Appellant) Revenue -Respondent) PAN No. AAHFD 9677P Assessee By Shri C.B.M. Warrier, CA Revenue By Shri A. Dhanaraj, Sr. DR Date of Hearing 27/09/2016 Date of pronouncement 28/09/2016 ORDER PER BENCH: These nine appeals of assessee arise from different orders of Ld. CIT(A), Kozhikode each dated 24/03/2016 for F.Y. 2012-13 & 2013-14 in respect of different quarters. 2. Since issues in all these appeals are identical, therefore, all appeals are being taken up by this common order. 1 ITA Nos.288-296/Coch/2016 3. Since grounds in all these appeals are also identical, grounds taken in I.T.A. No. 288/Coch/2016 are reproduced hereinbelow: 1. levy of late filing fee u/s. 234E of Income Tax Act Rs.23,720/- is not in accordance with Law and Facts of Case. 2. late filing fee u/s. 234E in respect of period previous to 01.06.2015 is against provisions of Act and hence liability to be cancelled. 3. Commissioner of Income Tax (Appeals) has gone wrong in confirming levy of late fee u/s. 234E. 4. For above reasons appellant may submit levy of late filing fee u/s. 234E may be cancelled. 4. grounds in other appeals as mentioned hereinabove are identical except amount u/s. 234E of Act. Accordingly, our order hereinbelow shall be identically applicable in other appeals. I.T.A. No. 288/Coch/2016 5. Since facts in present appeal are identical to facts in case of M/s. G. Routes Business (P) Ltd. in I.T.A. No. 285/Coch/2016 and also challan for payment of requisite fee was not filed in present case, therefore, our order in case of M/s. G. Routes Business (P) Ltd. in I.T.A. No. 285/Coch/2016 2 ITA Nos.288-296/Coch/2016 which is reproduced hereinbelow shall be identically applicable in present appeal:- 9. We have heard rival submissions and perused facts of case. We find substance in arguments of Ld. Counsel for assessee, Shri C.B.M. Warrier, CA. letter was served on assessee on 14-03-2016 and order was immediately passed by Ld. CIT(A) on 24/03/2016. In circumstances and facts of case, we direct Ld. CIT(A) to give one more opportunity to file appeal after curing defects. Accordingly, all grounds of assessee are allowed for statistical purposes. Thus appeal of assessee in I.T.A. No. 285/Coch/2016 is allowed for statistical purposes. It is ordered accordingly. 10. Now we shall take up other two appeals of assessee in I.T.A. Nos. 286/Coch/2016 and 287/Coch/2016. Since facts in present appeals are identical to facts in appeal of assessee in I.T.A. No.285/Coch/2016, therefore our order hereinabove shall be identically applicable to facts in present appeals and accordingly, all grounds in both appeals of assessee are allowed for statistical purposes. Thus both appeals of assessee are allowed for statistical purposes. 11. In result, appeals of assessee in I.T.A. Nos.285-287/Coch/2016 are allowed for statistical purposes. Accordingly, all grounds of assessee are allowed for statistical purposes. Thus appeal of assessee in I.T.A. No. 288/Coch/2016 is allowed for statistical purposes. It is ordered accordingly. 6. Now we shall take up appeals of assessee in I.T.A. Nos. 289- 296/Coch/2016. Since facts in present appeals are identical to facts in appeal of assessee in I.T.A. No.288/Coch/2016, therefore our order hereinabove shall be identically applicable to facts in present appeals 3 ITA Nos.288-296/Coch/2016 and accordingly, all grounds in appeals of assessee in I.T.A. Nos. 289-296/Coch/2016 are allowed for statistical purposes. Thus appeals of assessee are allowed for statistical purposes. 7. In result appeals of assessee in I.T.A. Nos. 288-296/Coch/2016 are allowed for statistical purposes. Order pronounced in open court on 28-09-2016. Sd/- sd/- (GEORGE GEORGE K.) (B. P. JAIN) JUDICIAL MEMBER ACCOUNTANT MEMBER Place: Cochin /Dated: 28th September, 2016 GJ/ copy to: 1. M/s. Duratech Concrete & Products, 12/441, Kampalam, Pantheerankavu, Kozhikode-673 019. 2. I.T.O., Ward-1(1), Calicut., 3. Commissioner of Income-tax(Appeals), Kozhikode. 4. Commissioner of Income-tax, Kozhikode. 5. DR/ITAT, Cochin Bench. 6. Guard File. By Order Assistant Registrar I.T.A.T., COCHIN 4 ITA Nos.288-296/Coch/2016 5 M/s. Duratech Concrete & Products v. I.T.O., Ward-2(1), Calicut