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TMI Blog2018 (6) TMI 66X X X X Extracts X X X X X X X X Extracts X X X X ..... the issue raised by the assessee, if required. With this observation, we remit the appeal to the file of the CIT(A) de nova. - I.T.A. No. 48/Coch/2017 - - - Dated:- 1-6-2018 - SHRI CHANDRA POOJARI, AM AND GEORGE GEORGE K., JM For The Assessee : Shri Radhesh Bhat, CA For The Revenue : Shri A. Dhanaraj, Sr. DR ORDER Per CHANDRA POOJARI, ACCOUNTANT MEMBER: This appeal filed by the assessee is directed against the order of the CIT(A) dated 19/12/2016 and pertains to assessment year 2010-11. 2. The facts of the case are that the assessee is one of the leading co-operative banks in Kerala. A survey u/s. 133A of the I.T. Act was carried out in the main branch of Ernakulam District Co-operative Bank on 20/12/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scribed time limit. In the present case the reasons stated by the assessee was that the concerned department inadvertently omitted to take the necessary steps for filing the appeal on time. This reason, according to the CIT(A), is not acceptable because is is very vague and the assessee has not explained properly with specific reasons for the long delay of 426 days in filing the appeal. Therefore, the CIT(A) rejected the condonation petition filed by the assessee and dismissed the appeal. 5. Against this, the assessee is in appeal before the Tribunal with the following grounds: 1) The CIT(A) erred in rejecting the appeal filed by the assessee against the order of ITO(TDS) dated 25/10/2012 u/s. 201(1) of the Income Tax Act as per which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Consultant for filing appeal. However, the Branch manager concluded that the income tax proceedings came to a conclusion on issue of order by the AO and also that the defects pointed out by the AO-TDS can be cured by filing/obtaining the Form 15 G/ H or deducting and paying tax. For the above reasons, the branch manager did not take up the matter with the Head Office. 4. Subsequently the Branch was served order u/s.201(lA) of the Act on the same issue for the same assessment year and the said order was forwarded to Head Office for further action. The Head Office on taking up the matter with the consultant for filing of appeal before CIT (A), realized that there had already been an order u/s.201(l) of the IT Act, served on the Branc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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