9911796707
TMI Blog2012 (6) TMI 798X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 05.08.2011. Assessment was framed by ITO, Ward-59(1), Kolkata u/s. 201(1)/201(1A) r.w.s. 194C of the Income-tax Act, 1961 (hereinafter referred to as the Act ) for AY 2007-08 vide his order dated 27.03.2009. 2. At the outset, it is noticed that this appeal is delayed by 211 days. The assessee received the order of CIT(A) on 26.09.2011 and appeal was filed before Tribunal on 23.04.2012. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relied on a decision of Hon'ble Calcutta High Court in the case of CIT Vs. CCAP Ltd., ITAT No.213 of 2011 in GA Nos. 2130 2131 of 2011 dated 16.01.2012, wherein Hon'ble High Court has condoned the delay of 1652 days due to negligence of advocate, who failed to draft and file the appeal. In view of the above facts and circumstances, I condone the delay and admit the appeal. 3. I find f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Act and it falls under the relevant preovisions. The AO raised liabilityu/s. 201(1) of the Act at ₹ 53,956/- and also interest u/s. 201(1A) at ₹ 14,991/-. Aggrieved, assessee preferred appeal before CIT(A), who also confirmed the action of AO. Ld. counsel for the assessee before us made only one request that once the payee has paid the tax no TDS is required to be deducted in view o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respective incomes and in case they have included the same in their incomes the assessee should not be treated as assessee in default u/s. 201(1) of the Act and consequently demand should be reduced. Consequently the demand u/s. 201(1A) of the Act is also to be reduced. Hence, this appeal of assessee is set aside to the file of AO. Appeal of assessee is allowed for statistical purposes. 4. In t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
