आदेश/ORDER

PER BENCH :

These appeals filed by the assessee are directed against the separate orders dated 12.06.2025 & 28.08.2025 passed by Ld. Addl./JCIT(A)-7, Kolkata & Ld. Addl./JCIT(A), Panaji [‘Ld. CIT(A)’] for the assessment year 2013-14 & 2014-15 respectively.

2. Since the identical facts and common issues are involved in all above captioned seven appeals, we proceed to dispose of the same by this common order.

3. For the sake of convenience and clarity, the facts relevant to the appeal in ITA No.1916/PUN/2025 for A.Y. 2013-14 are stated herein.

ITA No.1916/PUN/2025 , A.Y. 2013-14 [Q2]:

4. The appellant has raised the following grounds of appeal :-

“1. The TDS amount deducted during the Financial Year 2012-13 was credited to Central Government Account through Challans.

2. The Assessing Officer had no jurisdiction to pass consequent order while processing TDS return for the TDS amount deducted and remitted to Central Government Account prior to 01.06.2015.

3. There was delay in submission of TDS return for the Financial Year 2012-13 but the TDS amount deducted was credited to Central Government Account before 01-06-2015, hence Late Filing Fees assessed at the time of Processing of TDS