Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2020 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (4) TMI 285 - ITAT CUTTACKCondonation of delay - delay of 2554 days in filing the appeal - sufficient cause for delay - assessee waited for the decision of the similar issue pending before the CIT(A) Mysore, which was decided on 31.08.2017 construing the status of the assessee as a Central Government Organization for the purpose of valuation of perquisites and not as an autonomous body - HELD THAT:- It is the responsibility of the concerned officer to deduct TDS from the perquisite value of rent free accommodation given to its employees in terms of Rule 3 of I.T.Rules, 1962, without waiting for the decision of CIT(A), Mysore which is not the jurisdiction of the present assessee. We are of the opinion that the grounds taken by the assessee for condonation of delay is not sufficient. The Hon’ble Supreme Court in the case of Pundlik Jalam Patil (D) By Lrs. Vs. Exe. Eng. Jalgaon Medium Project & Another [2008 (11) TMI 611 - SUPREME COURT] has held that, “Settled rights cannot be lightly interfered with by condoning inordinate delay without there being any proper explanation of such delay on the ground of involvement of public revenue. It serves no public interest.” We are of the opinion that, the delay of 2554 days in filing the present appeal by the assessee cannot be condoned. Accordingly, we dismiss the application for condonation of delay filed by the assessee and consequently, appeal of the assessee is also dismissed on the ground of delay.
|