ZILA PARISHAD,BARAN vs. INCOME TAX OFFICER TDS, KOTA

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ITA 148/JPR/2021Status: DisposedITAT Jaipur12 May 2022AY 2018-195 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal condoned the delay of 168 days, citing the assessee's status as a government body and the interest of natural justice. The matter was remanded back to the Assessing Officer for a decision on merits.

What were the facts?

The assessee, Zila Parishad, filed an appeal before the CIT(A) with a delay of 168 days. The CIT(A) dismissed the appeal in limine without condoning the delay. The assessee argued that the delay was due to unavoidable circumstances and their lack of familiarity with tax matters.

What were the issues?

Whether the delay in filing the appeal before the CIT(A) should be condoned and whether the assessee is liable for TDS non-deduction on payments to HUDCO.

Which sections of the Income-tax Act were involved?

Section 250,Section 201,Section 201(1A),Section 194A(3)(iii)(f),Section 249(2)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES, “B” JAIPUR

Before: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 148/JP/2021

For Appellant: Shri Manish Agarwal (CA) jktLo dh vksj ls@
1.

vihykFkhZ@The Appellant- Zila Parishad, Baran. 2. izR;FkhZ@ The Respondent-The ITO TDS, Kota. 3. vk;dj vk;qDr@ CIT 4. vk;dj vk;qDr@ CIT(A) 5. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत 6. xkMZ QkbZy@ Guard File {ITA No. 148/JP/2021}

vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेज. त्महपेजतंत

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