TMI Blog2022 (10) TMI 1191X X X X Extracts X X X X X X X X Extracts X X X X ..... PER GAGAN GOYAL, A.M: These appeals by the assessee are directed against the order of Commissioner of Income Tax (International Taxation)-1, Mumbai [hereinafter referred to as ( CIT)] vide common order dated 14.06.2017 for the Assessment Years (AY) 2011-12 2012-13 respectively. The assessee has raised similar grounds of appeal in both the AYs. Firstly, we are taking ITA No. 5808/Mum/2017 for A.Y. 2011-12 as lead case. The assessee has raised the following grounds of appeal: 1. The assessee prays before Your Honour to allow the Condonation of delay application dated 22.09.2016 as filed by the assessee before the Learned Commissioner of income Tax (Intl. Taxation)-1, which has been rejected by the Learned Commissioner of income Tax (Intl. Taxation)-1, there-by providing relief to the aggrieved assessee. 2. Brief facts of the case are that the assessee filed an application before Commissioner of Income Tax (International Taxation)-1, Mumbai dated 22.09.2016 seeking condonation of delay in filing tax returns for A.Ys. 2011-12 and 2012-13. After receipt of the application by assessee, a report was called from ITO (IT)-1(1)(1)/Mumbai. In his application assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t a letter bearing No. NMS2/ASHPA4344A/6311816 dated 18.12.2014 was issued to the applicant by the Compliance Management Cell of the Income Tax Department, New Delhi. In this letter it was informed to the applicant that as per the information received by the department, certain financial transactions / activities were undertaken by him, details of which were provided in the said letter and that as per the department, the applicant did not appear to have filed income tax returns for 2011-12 as well as for A. Yr. 2012-13. It was only after this letter that his return for A.Ys. 2011-12 and 2012-13 on 29.01.2015. During n of delay was also explained as being not aware of the received letter from the department. The applicant actions/activities and has been generating income in India against which the tax was being deducted on the income generated u/s 195 of the Act. Further, such tax deducted were duly deposited in the government account by the deductor and were reflected in applicant's annual tax statement u/s. 203AA of the IT Act, 1961 in the shape of Form 26AS. Despite such facts, the applicant, in disregard to his legal obligation, has not filed the return of income within the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 132 or books of account, other documents or any assets requisitioned under section 132A, after the 30th day of June, 1995, but before the 1st day of January, 1997; or] [(ba) an order passed by an Assessing Officer under sub-section (1) of section 115VZC ; or] (c) an order passed by a [Principal Commissioner or] Commissioner [under section 12AA or section 12AB] [or under clause (vi) of sub-section (5) of section 80G] or under section 263 [or under section 270A] [or under section 271] [or under section 272A] [***] or an order passed by him under section 154 amending his order under section 263] [or an order passed by a [Principal Chief Commissioner or] Chief Commissioner or a [Principal Director General or] Director General or a [Principal Director or] Director under section 272A; [or]] [(d) an order passed by an Assessing Officer under sub-section (3), of section 143 or section 147 [or section 153A or section 153C] in pursuance of the directions of the Dispute Resolution Panel or an order passed under section 154 in respect of such order;] (e) an order passed by an Assessing Officer under sub-section (3) of section 143 or section 147 or section 153A or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the assessment proceedings relating thereto, be accompanied by a fee of, (a) where the total income of the assessee as computed by the Assessing Officer, in the case to which the appeal relates, is one hundred thousand rupees or less, five hundred rupees, (b) where the total income of the assessee, computed as aforesaid, in the case to which the appeal relates is more than one hundred thousand rupees but not more than two hundred thousand rupees, one thousand five hundred rupees, (c) where the total income of the assessee, computed as aforesaid, in the case to which the appeal relates is more than two hundred thousand rupees, one per cent of the assessed income, subject to a maximum of ten thousand rupees, [(d) where the subject matter of an appeal relates to any matter, other than those specified in clauses (a), (b) and (c), five hundred rupees:] [Provided that no fee shall be payable in the case of an appeal referred to in sub-section (2), or, sub-section (2A) as it stood before its amendment by the Finance Act, 2016, or, a memorandum of cross objections referred to in sub-section (4).] (7) An application for stay of demand shall be accompanied by a fee of five ..... 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