In the result, both the Revenue’s appeal and the assessee’s cross objections are dismissed
Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahmanassessment Year: 2012-13 Dy. Commissioner Of Vs. Sabbineni Surendra, Income Tax, No. 512/R, Road No.29, Central Circle-2(2), Jubilee Hills, Hyderabad. Hyderabad. Pan: Adqps 3461 E (Appellant) (Respondent)
TDS and the balance of Rs. 1,95,38,850/- was paid on 28/02/2015. We find that the CIT(A) has taken the date of filing of the appeal as 28/02/2015 only, i.e., after payment of the admitted tax, and thereafter, has arrived at the delay of 9 299 days in filing of the appeal. The assessee had filed