Court :
ITAT Delhi
Brief :
This appeal by the assessee is directed against order dated 20/06/2019 passed by the learned Commissioner of Income-tax (Appeals)-1, Gurgaon [in short ‘the Ld. CIT(A)’] for assessment year 2016-17 against the order passed under section 143(1) of the Income-tax Act, 1961 (in short ‘the Act’) by the Deputy Commissioner of Income-tax, Central Processing Centre, Banglore [hereinafter referred to as ‘the Assessing Officer’]. The Ld. CIT(A) has dismissed the appeal on account of delay of 20 months, which has not been condoned by him. The grounds raised by the assessee are reproduced as under:
Citation :
ITA No. 7423/Del./2019
IN THE INCOME TAX APPELLATE TRIBUNAL,
DELHI BENCH: ‘SMC-2’ NEW DELHI
BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER
AND
SHRI O.P. KANT, ACCOUNTANT MEMBER
[Through Video Conferencing]
ITA No. 7423/Del./2019
Assessment Year: 2016-17
Homes at Leisure LLP,
224, Vipul Trade Centre,
Sohna Road,
Gurgaon
PAN :AAGFH9418M
(Appellant)
Vs.
DCIT,
CPC,
Bangalore
(Respondent)
Appellant by Sh. Satyen Sethi, Adv.
Ms. Gargee Sethee, Adv.
Respondent by Sh. R.K. Gupta, Sr.DR
Date of hearing 08.06.2021
Date of pronouncement 28.06.2021
ORDER
PER O.P. KANT, AM:
This appeal by the assessee is directed against order dated 20/06/2019 passed by the learned Commissioner of Income-tax (Appeals)-1, Gurgaon [in short ‘the Ld. CIT(A)’] for assessment year 2016-17 against the order passed under section 143(1) of the Income-tax Act, 1961 (in short ‘the Act’) by the Deputy Commissioner of Income-tax, Central Processing Centre, Banglore [hereinafter referred to as ‘the Assessing Officer’]. The Ld. CIT(A) has dismissed the appeal on account of delay of 20 months, which has not been condoned by him. The grounds raised by the assessee are reproduced as under:
1. That, on facts and circumstances of the case and in law, Ld. Commissioner of Income Tax (Appeals) [herein after referred to as
“Ld. CIT(A)”] fails to consider the cause for delay in filing the appeal that has been submitted and also explained by the Appellant in the course of Appellate Proceedings. The CIT(A) has erred in rejecting the condonation of delay in fding the appeal, although there was a sufficient and reasonable cause for the delay in filing.
2. That on the facts and in the circumstances of the case and in law, Ld. ClT(A)erred in upholding the disallowance of credit of TDS of Rs. 1,44,167/- in the Assessment Year 2016-17, without appreciating the contention of the Appellant regarding the allowability of the said credit.
3. That on the facts and in the circumstances of the case and in law, Ld. CIT(A) erred in disregarding the provisions of Rule 37BA of the Income Tax Rules, 1962 read with Section 199 of the Income Tax Act, 1961, and thereby upholding the disallowance of credit the TDS of Rs. 1,44,167/- for the assessment year 2016-17, the assessment year for which corresponding income is assessable.
4. Without prejudice to the above grounds of appeal, the Appellant submit that, the credit of TDS of Rs. 1,44,167/- should be allowed in the year in which TDS was deducted i.e. here in the present case, in Assessment Year 2015-16, if the same is not allowed in the year in which income is offered (i.e. here in the Assessment Year 2016-17).
5. That the appellant craves leave to add, alter, amend or vary any of the ground either at or before the hearing of the appeal.
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