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2019 (3) TMI 1453 - AT - Income TaxCondonation of delay of 661 days - an inadvertent omission on the part of a member of the staff - HELD THAT:- The coordinate Bench has condoned the delay of 658 days in the assessee’s case for the A.Y. 2003-04, HATHWAY C-NET PRIVATE LIMITED VERSUS THE TAX RECOVERY OFFICER (TDS) -1, MUMBAI [2018 (2) TMI 179 - ITAT MUMBAI] and the reasons for delay in the present case are identical, hence, respectfully following the findings of the coordinate Bench, we condone the delay of 661 days in filing the present appeal in the interest of justice and allowed the Ld. counsel for the assessee to argue its case on merits. Order u/s 201 (1) and 201(IA) being barred by limitation - non deduction of TDS u/s 194C - Consequences of failure to deduct or pay - HELD THAT:- In the present case, the Tax Recovery Officer passed the order u/s 201 and 201 (IA) on 28.03.2011, which is beyond the period of one year from the end of the financial year in which the proceedings were initiated as this appeal pertains to the assessment year 2001-02. We further notice that the coordinate Bench has quashed the impugned order by following the judgment of Director of Income Tax (International taxation) vs. Mahindra and Mahindra Ltd. [2014 (7) TMI 265 - BOMBAY HIGH COURT]. Since, the facts of the case pertaining to the A.Y. 2003-04 are identical to the facts of the present case and the coordinate Bench has decided the identical issue in favour of the assessee, we respectfully following the decision of the coordinate Bench allow the legal ground raised by the assessee and quash the order passed by the AO u/s 201 (1) and 201 (IA) of the Act. - Decided in favour of assessee.
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