M/s. Trained Brain Education Private Limited, Bangalore V. Assistant Commissioner Of Income Tax, CPC (TDS), Ghaziabad

ITA 1661/BANG/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 6745 (ITAT-BANGALORE)
• Duration Of Justice: 6 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 03-12-2019
• Assessment Year: 2014-2015
• Appeal Filed On: 18-07-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

ITA NO. 1661/BANG/2019 PAGE 3 OF 4 5. AS PER THE FACTS NOTED BY THIS TRIBUNAL IN THE CASE OF M/S. DR. C FERNANDES CO- OPERATIVE CREDIT SOCIETY LTD., (SUPRA), THE ISSUE IN DISPUTE WAS REGARDING FILING OF VARIOUS QUARTERLY RETURNS FOR VARIOUS QUARTER ENDED ON 30.09.2012 AND THEREAFTER AND IN PARA 4.3 OF THAT ORDER, IT IS NOTED BY THE TRIBUNAL THAT THE APPEALS IN THAT CASE WERE FILED BY THE ASSESSEE AFTER THE JUDGMENT OF HONBLE KARNATAKA HIGH COURT RENDERED IN THE CASE OF SRI FATHERAJ SINGHVI AND OTHERS VS. UNION OF INDIA AND OTHERS DATED 26.08.2016 AND HENCE IN THAT CASE ALSO, THE DELAY WAS NOT OF A FEW DAYS ONLY BUT OF SEVERAL MONTHS. HENCE, WE FEEL IT PROPER TO CONDONE THE DELAY IN THE PRESENT CASE BY RESPECTFULLY FOLLOWING THIS TRIBUNAL ORDER AND IN TURN FOLLOWING THE JUDGMENT OF HONBLE APEX COURT RENDERED IN THE CASE OF MST KATIJI (SUPRA). WE CONDONE THE DELAY AND RESTORE THE MATTER BACK TO THE FILE OF CIT(A) FOR A DECISION ON MERIT. IN VIEW OF THIS DECISION, NO ADJUDICATION ON MERIT IS CALLED FOR AT THE PRESENT STAGE AND