9911796707
TMI Blog2022 (10) TMI 1191X X X X Extracts X X X X X X X X Extracts X X X X ..... . 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as in existence since F. Yr. 2006-07, which could have been used for filing the return of income even if the applicant resides outside India, and accordingly, it can be concluded that there is no case made out of genuine hardship on merits in this case. In such view of the matter, the Assessing Officer has not recommended for condonation of delay. In the forwarding note the Jt.CIT concerned has concurred with the opinion of the Assessing Officer. 4. Commissioner of Income Tax (International Taxation)-1, Mumbai, based on the report of the AO and concurrent opinion of the concerned JCIT held as under: "It is seen from the facts of the case that though the applicant has entered into few email exchanges with the deductor to obtain TDS Certif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the department. Further, the applicant has not demonstrated any hardship having been caused to him or any other bonafide reason which may have resulted in delay in filing the return. Under such facts and circumstances of the case, it is not considered desirable or expedient to admit the claim of applicant within the meaning of section 119(2)(b) of the I.T. Act, 1961, and accordingly, the applicant's request for condonation of delay is rejected" 5. Against this rejection of application, assessee moved an appeal before the ITAT, B, Bench for both the years vide Appeal No. 5808 & 5809/Mum/2017. ITAT in its order dated 10.09.2018 allowed the appeal of the assessee for statistical purposes and condoned the delay with a direction to the con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 158BC, in respect of search initiated under section 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal under clause (b) of sub-section (1), this sub-section shall have effect as if for the words "sixty days", the words "thirty days" had been substituted.] (3A) [***] [(4) The Assessing Officer or the assessee, as the case may be, on receipt of notice that an appeal against the order of the Commissioner (Appeals), has been preferred under subsection (1) or sub-section (2) by the other party, may, notwithstanding that he may not have appealed against such order or any part thereof, within thirty days of the receipt of the notice, file a memorandum of cross-objections, verified in the prescribed manner, against any part of the order of the Commissioner (Appeals), and such memorandum shall be disposed of by the Appellate Tribunal as if i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 hundred rupees.] [(8) The Central Government may make a scheme, by notification in the Official Gazette, for the purposes of appeal to the Appellate Tribunal under sub-section (2), so as to impart greater efficiency, transparency and accountability by- (a) optimising utilisation of the resources through economies of scale and functional specialisation; (b) introducing a team-based mechanism for appeal to the Appellate Tribunal, with dyn ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
