DIVISIONAL RAILWAY MANAGER,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX (TDS), JAIPUR
What did the Tribunal hold?
The Tribunal condoned the delay in filing the appeals before the CIT(A) by following its earlier decision on identical facts. The matters were set aside to the CIT(A) for deciding on merits after giving the assessee an opportunity of hearing.
What were the facts?
The assessee, Divisional Railway Manager, filed appeals before the CIT(A) with a delay. The CIT(A) dismissed the appeals on technical grounds without adjudicating on merits. The assessee contended that the delay was due to a lack of awareness regarding appealability and internal communication issues.
What were the issues?
Whether the delay in filing the appeal before the CIT(A) should be condoned, and whether the appeal should be decided on merits.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Cases cited in this judgment(7)Show listHide list
Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.
- Collector, Land Acquisition v. Mst. Katiji3,926 citing167 ITR 471 · 1987 · SC
- Motilal Padampat Sugar Mills Co. Ltd. v. State of Uttar Pradesh & Ors.65 citing118 ITR 326 · 1979 · SC
- J.B. Advani & Co. (P.) Ltd. v. CIT26 citing72 ITR 395 · 1969 · SC
- Jayvant Singh Vaghela v. ITO26 citing40 Taxmann.com 491 · 2013 · HC
- CIT v. Sanmac Motor Finance Ltd.16 citing322 ITR 309 · 2010 · HC
- K.G.N.M.M.W. Educational Research & Analysis Society v. ITO9 citing54 Taxmann.com 329 · 2015
- 180 Taxmann 4763 citing180 Taxmann 476 · SC
Income Tax Appellate Tribunal, JAIPUR BENCHES, JAIPUR
Before: SHRI RAMESH C. SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA Nos. 1465 & 1466/JP/2018
The Appellant- The Divisional Railway Manager, Jaipur.
The Respondent – The ACIT (TDS), Jaipur. 3. The CIT(A). 4. The CIT, 5. The DR, ITAT, Jaipur 6. Guard File (ITA No. 1465 & 1466/JP/2018) vkns'kkuqlkj@ By order,
सहायक पंजीकार@ Aेेपेजंदज. त्महपेजतंत
Similar judgments
Other orders that rely on the same authority or decide the same section.
- Divisional Railway Manager, Jaipur vs Assistant Commissioner of Income Tax (TDS)…Jaipur11 Feb 2019Partly Allowed
Also relies on CIT v. Sanmac Motor Finance Ltd. and 3 other authorities
The Tribunal condoned the delay in filing the appeals before the CIT(A), citing a reasonable and bonafide cause. The matter was restored to the CIT(A) for a decision on merits.
- Vishal Bansal, Jaipur vs DCIT, Circle-7, JaipurJaipur26 Jun 2023Allowed
Also relies on CIT v. Sanmac Motor Finance Ltd. and 2 other authorities
The ITAT condoned the delay of 872 days, considering the affidavit filed by the Chartered Accountant explaining the oversight. The Tribunal directed the CIT(A) to decide the appeal on its merits.
- DCIT-11(1)(2), Mumbai vs M/S. Sangam India Ltd., MumbaiMumbai26 Jul 2021Dismissed
Also relies on J.B. Advani & Co. (P.) Ltd. v. CIT and 1 other authority
The Tribunal held that the subsidies were capital in nature, following previous decisions for earlier assessment years. Therefore, they were not chargeable to tax for the assessment year in question.
- Vardhman Infra Developers (P) Ltd., Delhi vs Income Tax Officer Ward-78(3), New Delhi…Delhi30 Jul 2025Allowed
Also relies on Motilal Padampat Sugar Mills Co. Ltd. v. State of Uttar Pradesh & Ors.
The Tribunal held that the delay in issuing TDS certificates was a consequence of delays in TDS deposit and TDS statement filing, for which the assessee had faced other penalties. It found no deliberate defiance of law o...
- Shri Jaybhavani V K S Society Limited… vs The Income Tax Officer, Ward-5, SangliPune20 Mar 2025Allowed for statistical purposes
Also relies on CIT v. Sanmac Motor Finance Ltd.
The Tribunal condoned the delay of 286 days in filing the appeal after finding a 'reasonable cause' presented by the assessee. It remitted the issues on merit back to the Jurisdictional Assessing Officer for de novo adju...
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