IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER AND SHRI SUBHASH MALGURIA, JUDICIAL MEMBER I.T.A. No.390 & 391/Lkw/2023 Assessment Year: 2013-14 & 14-15 State Bank of india, SMECCC- Vs. Income Tax Officer(TDS)-II, Code-5030, Zonal Office, Kanpur Nagar.

The Mall Road, Kanpur Nagar.

PAN:AAACS8577K (Appellant) (Respondent)

Appellant by None Respondent by Shri Sanjeev Krishna Sharma, Addl. CIT (D.R.)

O R D E R

PER BENCH:

These two appeals have been filed by the assessee against impugned appellate orders, each dated 13/10/2022 passed by learned Commissioner of Income Tax (Appeals) [“CIT(A)”] for short]. The grounds raised by the assessee are reproduced as under:

I.T.A. No.390/Lkw/2023 “1. That the Learned CIT (A) erred in not holding that the order under sections 201(1) and 201(1A) of the Income Tax Act, 1961 is barred by limitation and hence, void ab initio.

2. That the Learned CIT (A) erred in holding the appellant as assessee in default on account of non-deduction of tax at source in respect of Leave Fare Concession (LFC) provided by the appellant to its employees amounting to Rs.2,11,598/- in cases where LFC was paid by the