2008 (7) TMI 531

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nue under section 260A of the Income-tax Act, 1961 against the order of the Income-tax Appellate Tribunal, Madras "B" Bench dated June 9, 2006, in I. T. A. No. 1198/Mds/2002, raising the following questions of law: "1. If the order of the Commissioner of Income-tax (Appeals) is not clear according to the Tribunal, whether the Tribunal is vested with powers to remit back the matter to the Commissi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ponding accounting year ended on March 31, 1995. The assessee is a tax deductor under section 194C of the Income-tax Act. It was noticed by the Assessing Officer that the assessee did not file its annual return in Form No. 26C regarding tax deducted at source out of contract payments made during the financial year. The assessee had disbursed considerable amounts during the above period by way of c .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sessee, by mistake, filed an appeal to the Assessing Officer instead of filing appeal to the Commissioner of Income-tax (Appeals). Later on, it was represented to the Commissioner of Income-tax (Appeals). Hence there was a delay in filing the appeal. The said Commissioner of Income-tax (Appeals) dismissed the appeal on the ground that it was belatedly filed. Aggrieved by that order, the assessee h .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... efore June 31, 1995. But the assessee has not filed the return in time and hence, there is a delay in filing the same. The Assessing Officer was of the view that there is a delay of 878 days in filing the return. But, there are no details regarding the mode of computation of the number of days delay by the Assessing Officer. So the Tribunal was of the view that it is not clear from the order of th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nd order and hence, no prejudice would be caused to the Revenue. The learned counsel appearing for the Revenue was also unable to point out that the remand order would cause prejudice to the Revenue. Hence, we do not find any error or infirmity in the order of the Tribunal warranting interference and the order of the Tribunal is in accordance with law and the same is confirmed. In these circumstan .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X