BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS) CIRCLE-1, NAGPUR

ITA 269/NAG/2022Status: DisposedITAT Nagpur23 August 2023AY 2010-2011Bench: SHRI R.S.SYAL (Vice President), SHRI PARTHA SARATHI CHAUDHURY (Judicial Member)10 pages
AI SummaryAllowed

What did the Tribunal hold?

The Tribunal condoned the delay in filing appeals before the CIT(A) due to genuine difficulties. It further held that the orders passed by the AO under Section 201(1)/201(1A) were time-barred as they were passed beyond the prescribed time limits under Section 201(3).

What were the facts?

The assessee bank was treated as in default for non-deduction of TDS on interest paid to customers who submitted Form 15G/15H. The appeals before the CIT(A) were dismissed due to delay, and the AO's orders were also challenged on merits.

What were the issues?

Whether the delay in filing appeals before the CIT(A) should be condoned, and whether the orders passed by the AO for non-deduction of TDS were time-barred.

Which sections of the Income-tax Act were involved?

Section 201(1),Section 201(1A),Section 194A,Section 200,Section 201(3)

AI-generated summary — verify with the full judgment below

IN THE INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH

(At e- Court, Pune)

BEFORE SHRI R.S.SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sl. ITA No. Name of the Applicant Name of Asst. No. Respondent Year

1 337/Nag/2022 Bank of India, DCIT (TDS), 2011-12 Dongargaon Branch Circle-51(1), Nagpur Zonal Office, Nagpur 3rd Floor, C Dept., Kingsways, Nagpur – 440 001 Maharashtra PAN : AAACB0472C 2 269/NAG/2022 Bank of India, DCIT (TDS), 2010-11 Parsheoni Branch Circle-1, Nagpur Zonal Office, Nagpur 3rd Floor, C Dept., Kingsways, Nagpur – 440 001 Maharashtra PAN : AAACB0472C 3 270/NAG/2022 Bank of India, DCIT (TDS), 2010-11 Medical College Circle-1, Branch Nagpur Nagpur Zonal Office, 3rd Floor, C Dept., Kingsways, Nagpur – 440 001 Maharashtra PAN : AAACB0472C 4 271/NAG/2022 Bank of India, DCIT (TDS), 2011-12 Medical College Circle-1, Branch Nagpur Nagpur Zonal Office, 3rd Floor, C Dept., Kingsways, Nagpur – 440 001 Maharashtra PAN : AAACB0472C 5 272/NAG/2022 Bank of India, DCIT (TDS), 2011-12 Devalamati Branch Circle-1, Nagpur Zonal Office, Nagpur 3rd Floor, C Dept., Kingsways, Nagpur – 440 001 Maharashtra PAN : AAACB0472C

Assessee by : Shri Pratik Sadra

The order continues below.

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