JCIT(OSD)(TDS),CIRCLE, PANCHKULA vs. M/S LIBERTY SHOES LTD.,, KARNAL

In the result, the appeal of the Revenue is dismissed

Bench: Shri N.K. Saini & Shri R.L Negiआयकर अपील सं./Ita No. 268/Chd/2020 "नधा"रणवष" / Assessment Years : 2017-18 Joint Commissioner Of Income M/S Liberty Shoes Ltd., बनाम 13Th Mile Stone, Tax (Osd) (Tds) Circle Aaykar Bhawan, Sector 2 Liberty Puram, G.T. Road, Panchkula Kutail, Karnal Tan No: Rtkl00664G अपीलाथ"/Appellant ""यथ"/Respondent

condoned the delay and permitted the Ld. DR to argue the appeal on merits. 6. Accordingly, the Ld. departmental representative submitted that the Ld. CIT(A) has erred in holding that the assessee was not required to deduct tax at source in respect of incentive paid to various dealers as incentives. The Ld. DR further submitted that the assessee during

ASSISTANT CONTROLLER F&A DIRECTORATE OF INDUSTRIES,SHIMLA vs. INCOME TAX OFFICER (TDS), WARD SHIMLA

Bench: the Ld. CIT(A) came to be dismissed without adjudication on merits, primarily on the ground that there was delay in filing of the appeal and that the assessee failed to respond to the notices issued by the Ld. CIT(A).

condonation of delay, a liberal approach is to be adopted so as to advance substantial justice, particularly where no mala fide intention is attributable to the assessee. The Hon’ble Supreme Court has repeatedly held that the expression “sufficient cause” should receive a liberal construction. 7. In the present case, the assessee is a Government department and the explanation furnished