M/S. SKYTOP BUILDERS PRIVATE LIMITED,BANGALORE vs. THE ASSESSMENT UNIT, DELHI

ITA 347/BANG/2026Status: DisposedITAT Bangalore31 August 2026AY 2018-196 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal, finding sufficient cause. It restored two grounds relating to disallowances to the Assessing Officer for verification of whether the assessee had already made suo motu disallowances.

What were the facts?

The assessee company's appeal was dismissed by the CIT(A) for delayed filing and on merits regarding disallowances for non-deduction/deposit of TDS and delayed deposit of employee contributions. The assessee faced a significant delay in filing the appeal due to email diversion to spam and staff changes.

What were the issues?

Whether the delay in filing the appeal was justifiable and whether disallowances for TDS and employee contributions were correctly made without considering potential suo motu disallowances by the assessee.

Which sections of the Income-tax Act were involved?

Section 40(a)(ia),Section 36(1)(va),Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, BANGALORE BENCHES, BANGALORE

Before: SHRI PRASHANT MAHARISHI & SHRI SANDEEP SINGH KARHAIL

PER SHRI PRASHANT MAHARISHI, VICE PRESIDENT

01.

ITA No. 347/Bangalore/2026, relating to assessment year 2018–19, has been filed by Mr. Skytop Builders Private Limited, the assessee/appellant. The appeal challenges the appellate order dated 2 June 2023 passed by the National Faceless Appeal Centre (NFAC), Delhi. By that order, the NFAC dismissed the assessee’s appeal against the

The order continues below.

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