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| The Tax Publishers2019 TaxPub(DT) 7082 (Pune-Trib) INCOME TAX ACT, 1961
Section 253(5)
From affadavit filed by AO stating the reasons for no-filing appeal in time, it was clear that delay ahd been caused inadvertently due to heavy burden of time barring assessment and thus it was a fit case for condoning the delay of 14 days.
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Appeal (Tribunal) - Condonation of delay - Reasonable cause - Revenue pleaded heavy burden of time barring assessment
Revenue sought condonation of delay of 14 days in filing of appeal before Tribunal on the ground that there was heavy burden of time barring assessment and AO had completed 128 time barring assessments in the Month of March, 2016. There was other time barring matters such as penalty orders, reopening of cases, judicial matters and audit related matters. Scrutiny report in assessee case was called for from Transfer Pricing Officer on 1-1-2016. Moreover, report of TPO recommending filing of further appeal was received by e-mail on 7-4-2016 and no hard copy has been received till date.Held: From affadavit filed by AO stating the reasons for non-filing of appeal in time, it was clear that delay ahd been caused inadverim tently due to heavy burden of time, barring assessment and thus, it was a fit case for condoning the delay of 14 days.
REFERRED :
FAVOUR : Against the assessee
A.Y. : 2011-12
INCOME TAX ACT, 1961
Section 92C
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