DCM VIGILANCE & MAINTENANCE SERVICES PVT. LTD.,KOLKATA vs. ITO, WARD - 7(3), KOLKATA, KOLKATA

PDF · subscribers
ITA 173/KOL/2018Status: DisposedITAT Kolkata14 November 2018AY 2011-122 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay, finding it not deliberate. It restored the sole issue back to the Assessing Officer for factual reconciliation of figures between the assessee's computation and Form-26AS, after providing an opportunity of hearing.

What were the facts?

The assessee's appeal for AY 2011-12 was filed with a significant delay, attributed to a communication gap between the auditor and counsel. The core issue involved an addition of ₹5,88,098/- by lower authorities due to discrepancies in Form-26AS.

What were the issues?

Whether the addition made on account of discrepancies in Form-26AS was justified without proper reconciliation. The need for the Assessing Officer to verify the figures after affording a hearing.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA BENCH “SMC” KOLKATA

Before: Shri S.S, Godara

आदेश /O R D E R This assessee’s appeal for assessment year 2011-12 is directed against the Commissioner of Income-tax (Appeals)-15, Kolkata’s order dated 12.05.2017 passed in case No.194/CIT(A)-5/15-16/7(3)/R&T/Kol involving proceedings u/s. 143(3) of the Income Tax Act, 1961; in short ‘the Act’. Heard both the parties. Case file perused.

2.

I notice at the outset that assessee’s instant appeal suffers from 200 days’ delay in filing the relevant condonation petition dated 31.07.2018 attributes reasoning thereof to be communication gap between the taxpayer’s auditor and the arguing counsel. Learned Departmental Representative is unable to rebut all this solemn averments recorded in affidavit of the same day. I therefore hold that the impugned delay to be neither delay nor deliberate but owing to communication gap with the arguing learned counsel. The appeal is now taken up for adjudication on merits.

Recent GST High Court judgments

Search GST case law →