Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2018 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (9) TMI 1010 - AT - Income TaxCondonation of delay - Default u/s 201(1)/201(1A) - application u/s 154 seeking rectification in the orders passed under section 201(1)/201(1A) - Held that:- It is admitted fact that the delay in filing the appeal after the application under section 154 was disposed off was 87 days which is not an abnormal or inordinate delay and even otherwise in the facts and circumstances of the case when the issue is not a direct tax liability of the assessee but the assessee was held as assessee in default which is vicarious liability for non deduction of tax and dependent on the fact whether recipient of the amount has already considered the same in the total income offered to tax or the income of the recipient was at all liable to tax. The appeal was not filed electronically but manually is only a defect in the appeal filed by the assessee which was subsequently removed by the assessee by filing the appeal electronically and, therefore, once the defect was removed by the assessee then the appeal filed manually would be considered as date of filing of the appeal. Hence in the facts and circumstances of the case, we condone the delay in filing the appeals before the ld. CIT (A). - Appeals of the assessee are allowed for statistical purposes.
|