TRIVENI GLASS LIMITED,ALLAHABAD vs. INCOME TAX OFFICER WARD 2(3), ALLAHABAD

ITA 21/ALLD/2020Status: DisposedITAT Allahabad14 October 2021AY 2013-1440 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeals. For the rebate expenses, the matter was remitted back to the Assessing Officer for fresh adjudication due to insufficient evidence to conclusively determine their nature and compliance with TDS provisions.

What were the facts?

The assessee filed appeals late with the ITAT. The tribunal condoned the delay, citing sufficient cause and the principle of substantial justice over technicalities. The appeals concerned disallowances made by the Assessing Officer and confirmed by the CIT(A) for prior period adjustments and rebate expenses.

What were the issues?

Whether the delay in filing the appeals should be condoned, and whether the disallowance of prior period adjustments and rebate expenses was justified, particularly concerning the nature of expenses and TDS compliance.

Which sections of the Income-tax Act were involved?

Section 253(3),Section 253(5),Section 143(3),Section 139(1),Section 40(a)(ia),Section 194H,Section 37(1)

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Income Tax Appellate Tribunal, ALLAHABAD BENCH, ALLAHABAD

Before: SHRI.VIJAY PAL RAO& SHRI RAMIT KOCHAR

For Appellant: Ms. Tanu Singhal, CA
For Respondent: Shri A. K. Singh,Sr. DR
Hearing: 19.07.2021Pronounced: 14.10.2021

PER BENCH:

These threeappeals bearing ITA numbers 19 to 21/Alld./2020 for assessment years (ay’s): 2012-13& 2013-14 has been filed by assessee before Income Tax Appellate Tribunal, Allahabad, U.P. (hereinafter called “the tribunal”) against separateappellate orders passed by ld. Commissioner of Income-tax(A), Allahabad (hereinafter called “the CIT(A)”) . The appeal in ITA No. 19/Alld/2020 for assessment year 2012-13 has been filed by assessee before tribunal against appellate order dated 23.09.2019 passed by ld. CIT(A) in Appeal Number: CIT(A), Allahabad/10444/2015-16 , the appellate proceedings had arisen befor

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