THE CUMBUM CO-OPERATIVE TOWN BANK LIMITED ,PRAKASAM vs. DY. COMMISSIONER OF INCOME TAX, (I&CI), HYDERABAD
ITA 2040/HYD/2018[2013-14]Status: DisposedITAT Hyderabad10 Aug 2022AY 2013-14
Bench: Shri R.K. Panda & Shri Laliet Kumarassessment Year: 2013-14 Cumbum Co-Operative Town Vs. The Deputy Commissioner Bank Limited, Of Income Tax (Intelligence Cumbum & Criminal Investigation), Prakasam District. Hyderabad. Pan : Aabat3057A. (Appellant) (Respondent) Assessee By: Shri S. Ramarao, Advocate. Revenue By: Shri K.P.R.R. Murthy, Sr.Dr. Date Of Hearing: 04.08.2022 Date Of Pronouncement: 10.08.2022
For Appellant: Shri S. Ramarao, AdvocateFor Respondent: Shri K.P.R.R. Murthy, Sr.DR
Section 271FSection 285B
285B of the IT Act.
3. The learned Commissioner of Income Tax (Appeals) could have condoned the delay of submissions of Annual Information Return as it was the first time to seek such information by the Income Tax Department and the Appellant made a sincere attempt and submitted information through "ito.hq.intel.h"
4. The learned Commissioner of Income Tax (Appeals
