M/S. TE CONNECTIVITY INDIA PRIVATE LIMITED (SUCCESSOR IN INTEREST TO TYCO ELECTRONICS SYSTEMS INDIA PRIVATE LIMITED),BANGALORE vs. COMMISSIONER OF INCOME TAX, APPEALS -14, LTU, BANGALORE

ITA 720/BANG/2021Status: DisposedITAT Bangalore01 June 2022AY 2013-145 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal due to sufficient reasons. Regarding the disputed receipts, the Tribunal directed the AO to verify the issue with the TDS deductors and consider the additional evidence filed by the assessee. Other grounds were dismissed as not pressed.

What were the facts?

The assessee filed an appeal with a significant delay of 1640 days, citing reasons including personnel changes and the COVID-19 pandemic. The appeal concerned upward adjustments made by the AO based on Form 26AS for professional charges and contract receipts, which the assessee claimed were erroneous due to a prior business transfer.

What were the issues?

Whether upward adjustments based on Form 26AS are valid when the assessee claims no business income due to a prior transfer, and whether additional evidence should be admitted for verification.

Which sections of the Income-tax Act were involved?

Section 41(1)(b),Section 234B

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A’’ BENCH: BANGALORE

Before: SHRI CHANDRA POOJARI & Shri GEORGE GEORGE K.

For Appellant: Shri Sumeet Khurana, A.R
For Respondent: Shri Sankar Ganesh K., D.R
Hearing: 19.05.2022Pronounced: 01.06.2022

PER CHANDRA POOJARI, ACCOUNTANT MEMBER:

This appeal by assessee is directed against order of CIT(A) dated 28.4.2017. There was a delay of 1640 days in filing the appeal. There was a delay about 1008 days, which is non-Covid period i.e. pre-Covid period and thereafter there was a delay aboutf 632 days during Covid period and the assessee prayed that the delay was due to non-availability of its personnel in charge of the tax matters, change in personnel of the tax consultants and Covid pandemic. M/s. TE Connectivity India Pvt. Ltd., Bangalore 2

The order continues below.

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