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Income Tax Appellate Tribunal, BANGALORE BENCHES : “B”, BANGALORE
Before: SHRI B.R.BASKARAN & SMT BEENA PILLAI, JUDICAL MEMBER
PER SMT BEENA PILLAI, JUDICIAL MEMBER Present appeal has been filed by assessee against order dated 27-12- 2018 passed by Ld. CIT (Exemption), Bengaluru for assessment year 2016-17 on following grounds ;.
1. The order of the ld. CIT(A), Bengaluru passed under section 119(2)(b) of the Act RW Rule 17 of the Income Tax Rules, 1962 dated 27-12-2018 in sofar as it is against the appellant is opposed to law, weight of evidence, natural 2 justice, probabilities, facts and circumstances of the appellant’s case.
The ld. CIT(A) erred in law and on facts in not condoning the delay in filing he application in Form 9A on fact and circumstances of the case.
3. The ld.CIT(A) is not justified in law concluding that he is not empowered to condone the delay in filing of application in Form9A on the facts and circumstances of the case.
4. The ld. CIT(A) ought to have appreciated that the Central Board of Direct Taxes has empowered the Commissioner of Income Tax(Exemption) to condone the delay in filing Form 9A vide Circular 7 of 2018 dated 20.12.2018.
5. The ld. CIT(A) erred in law in mechanically rejecting the application of the appellant without passing a speaking order on the facts and circumstances of the case.
The ld. CIT(A) failed to appreciate that the appellant was prevented by reasonable cause in filing the application Form 9A belatedly and the delay ought to have been condoned on the facts and circumstances of the case.
The ld. CIT(A) failed to appreciate the explanations provided by the appellant that resulted in a delay in filing the application in Form 9A on the facts and circumstances of the case.
The ld. CIT(A) failed to appreciate that the appellant satisfies all the conditions stipulated for condonation of delay on the facts and circumstances of the case.
The appellant craves leave to add, alter amend, substitute, change and delete any of the grounds of appeal
10. For the above and other grounds that may be urged at the time of hearing of the appeal, the appellant prays that the appeal may be allowed and justice rendered”.
3 2. The only issue that arises from impugned order is regarding condonation of delay in filing Form 9A for assessment year 2016-17. It has been submitted that assessee has filed return for the year under consideration after the due date specified under section 13(9) of the Act. Ld. CIT (A) dismissed the appeal filed by assessee as the application for condonation of delay can be considered only by Commissioner (exemption).
Against the aforesaid order by Ld. CIT (A) assessee filed appeal before us. The relief sought in the present appeal is for considering the application for condonation of delay filed in Form 9A. 3.1 At the outset Ld. AR inclined to withdraw the present appeal and informed before the Bench at the time of hearing to file the same before ld. CIT(Exemption). Considering the submissions advanced, assessee is allowed to withdraw this appeal to seek appropriate remedy before an appropriate authority.
Accordingly the grounds filed by assessee stands dismissed.
In the result appeal filed by assessee shall stands dismissed as withdrawn.