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2013 (1) TMI 810 - AT - Income Taxorder u/s.263 - Applicability of section 40 (a)(ia) - Deduction of TDS - As per assessee TDS was required to be deducted and deposited into Govt. A/c. by 31.03.2006 - Deposit in Govt. A/c. was made much later i.e. on 05-10-2006 instead on before 31.03.2006 - As per Ao it is not clear that whether such tax was deducted at source out of the amounts paid/credited by the assessee - Hence Ao disallowed the same - this issue is restored to AO - Reasonable opportunity of hearing shall be given by the AO to the assessee - Matter remanded back Held that:- Appeal filed by the assessee is barred by limitation - assessee has applied for condonation of delay - The period of delay is nominal of 09 days - In case of Vedabai alias Vaijayanatabai Baburao Patil v. Shantaram Baburao Patil [[2002] 253 ITR 798 / 122] - it has been held that pragmatic approach should be adopted while exercising discretion in condoning delay but a distinction must be made between a case where the delay is inordinate and a case where the delay is of a few days - thus the delay is condoned - decided in favor of assessee
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