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2016 (9) TMI 204 - AT - Income TaxDefault on the part of the assessee to collect tax - licensee on the income from parking lots - Held that:- It is apparent that only one month time was granted to the assessee to furnish the relevant details and evidence to show that the licensees have paid the tax on the income from parking lots. It is pertinent to note that except one year i.e. A.Y. 2012-13, all other five assessment years are past period and since the earlier year licensee at relevant point of time might have left and discontinued to operate the parking lots therefore, it was very difficult for the assessee to collect the information and evidence from those licensees within such short period allowed by the Assessing Officer. Having regard to the facts and circumstances of the case, where relevant details of the payment of tax by the licensee pertains to the earlier five years, we are of the view that the assessee was not given sufficient time to do the needful. Accordingly, in the interest of justice we set aside the impugned orders of the authorities below and direct the Assessing Officer to give one more opportunity to the assessee to furnish the relevant details and evidence of payment of tax by the licensee and thereafter reconsider the matter afresh.
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