MUNICIPAL COUNCIL,CHALISGAON vs. DCIT TDS NASHIK AND DCIT CPC TDS, GHAZIABAD

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ITA 1279/PUN/2019Status: DisposedITAT Pune07 June 2022AY 2016-173 pages
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What did the Tribunal hold?

The Tribunal held that the CIT(A)'s approach of not condoning the delay without considering the merits was incorrect, following jurisdictional High Court rulings. The matter was restored to the CIT(A) for a decision on merits.

What were the facts?

The assessee, a Municipal Council, filed an appeal before the CIT(A) with a significant delay. The CIT(A) dismissed the appeal in limine without condoning the delay.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal solely on the ground of delay without condoning it and deciding the appeal on merits.

Which sections of the Income-tax Act were involved?

Section 200A,Section 234E

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Income Tax Appellate Tribunal, PUNE BENCH “A”, PUNE

Before: SHRI INTURI RAMA RAO & SHRI S. S. VISWANETHRA RAVI

For Appellant: Shri Abhay Avchat
For Respondent: Shri Arvind Desai
Hearing: 31.05.2022Pronounced: 07.06.2022

ORDER

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