9911796707
TMI Blog2022 (12) TMI 209X X X X Extracts X X X X X X X X Extracts X X X X ..... rder dated 09-09-2020 passed by the Commissioner of Income Tax (Appeals)-2, Kolhapur ['CIT(A)'] for assessment years 2015-16 and 2017-18. 2. I find that both the appeals were filed with a delay of 04 days. Upon hearing both the parties, I find that the delay of 04 days is saved by the decision of Hon'ble Supreme Court passed during National Lockdown imposed on account of pandemic Covid-19. Theref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te that the assessee filed on-line Form 10 on 28-04-2017 as it required to be filed before due date of furnishing Income Tax Return u/s. 139(1) of the Act. It is noted from the said chart that the assessee filed return of income on 31-10-2015. The ld. AR submits that the CIT(A) confirmed the order of CPC for violating the conditions laid down in Rule 17 of the Income Tax Rules. He drew my attentio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Form 10 with the assessee on 22-08-2015/20-09-2015 was not disputed by the ld. DR. Therefore, the assessee filed Form 10 manually with the return of income and it is very much within time. Therefore, the order of CIT(A) is not justified in confirming the order of CPC in denying the exemption u/s. 11 of the Act for non-filing of Form 10 on on-line and it is set aside. Thus, the ground raised by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... He argued before passing of intimation u/s. 143(1)(a), the Form 10 was very much available with the CPC, Bangalore, but however, fairly conceded that Rule 17 is applicable to the facts on hand and the assessee is necessarily to file application for condonation of delay in filing Form 10 on-line before the CIT vide Circular No. 7/2018 dated 20-12-2018 and Circular No. 30/2019 dated 17-12-2019. He ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edings having exercising special original extraordinary jurisdiction u/s. 226 of the constitution. I am conclusion of the fact no such direction or whatsoever could be granted by this Tribunal. It is open to the assessee to seek remedy available under law to its benefit. Thus, I do not find any infirmity in the order of CIT(A) and it is justified. Thus, the ground raised by the assessee fails and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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