M/S KARNATAKA STATE BEVERAGES CORPORATION LTD,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, BANGALORE

ITA 1282/BANG/2014Status: DisposedITAT Bangalore30 July 2015AY 2004-057 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the assessee was not negligent in pursuing its legal remedies and that substantial justice should prevail over technical considerations. The delay was condoned, and the matter was remanded to the CIT(A) for disposal on merits.

What were the facts?

The assessee filed an appeal before the CIT(A) with a significant delay of 607 days. The assessee explained the delay as arising from not being properly informed about the assessment order and subsequently receiving advice from their counsel to file the appeal.

What were the issues?

The primary issue was whether the delay in filing the appeal before the CIT(A) should be condoned. The Tribunal also considered the principles for condonation of delay as laid down by the Supreme Court.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 263,Section 156

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Cases cited in this judgment(3)Show list

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Income Tax Appellate Tribunal, ‘B’ BENCH : BANGALORE

Before: SMT. P. MADHAVI DEVI & SHRI JASON P BOAZ

For Appellant: Shri S.Annamalai, Advocate

Per Smt. P. MADHAVI DEVI, JM: This appeal by the assessee is against the order of the CIT(A)-I, Bangalore, dated 25/07/2014 for assessment year 2004-05, in not condoning the delay of 607 days in filing of the appeal before the CIT(A) and not disposing of the appeal on merits. Karnataka State Beverages Corporation Ltd.

2.

Brief facts of the case are that the assessee-company which is engaged in the business of canalizing liquor/beer/RS, filed its return of income for the relevant assessment year on 01/11/2004 declaring a total income of Rs.28,46,907/-. The income was assessed at Rs.3,79,01,907/- vide assessment order u/s 143(3) of the Income-tax

The order continues below.

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