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Issues involved: Appeal against order of Commissioner of Income-tax(Appeals) regarding delay in filing appeal and applicability of section 40(a)(ia) of Income-tax Act, 1961.
Delay in filing appeal: The Revenue filed an appeal with a delay of ten days, seeking condonation of delay. The Tribunal, after reviewing the circumstances, found that the delay was beyond the control of the officers and was due to reasons beyond their control. Consequently, the delay was condoned, and the appeal was admitted for hearing. Applicability of section 40(a)(ia): The main ground raised by the Revenue was that the Commissioner of Income-tax(Appeals) failed to consider the belated payment of TDS into the Government account by the assessee. The Revenue argued that section 40(a)(ia) provisions, amended with effect from 1-4-2010, do not apply to the assessee's case due to the delayed payment of TDS. However, the Tribunal noted that various benches and the Hon'ble Calcutta High Court have held that if the tax is deducted and paid to the Government account before the due date for filing the return of income, section 40(a)(ia) does not apply. Therefore, the Tribunal found no infirmity in the order of the Commissioner of Income-tax(Appeals) and dismissed the appeal filed by the Revenue. Separate Judgement: No separate judgment was delivered by the judges in this case.
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