Bank Of Baroda, Bharuch V. The Jt. CIT (TDS), Vadodara

ITA 8/AHD/2021

• Counselvise Citation: [2024] 130 COUNSELVISE.COM (IT) 1356 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-03-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 17-03-2024
• Assessment Year: 2013-2014
• Appeal Filed On: 17-01-2021
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ATUL PANDEY
• Keywords: TDS
• Section: 201; 27

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, AHMEDABAD BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & Ms. MADHUMITA ROY, JUDICIAL MEMBER आयकर अपील सं./I. T. A. No. 8/Ah d/2021 ( नधा रण वष / As sess ment Year : 2013 -1 4) B a nk of B a ro da G N FC C o mpl e x B r an c h , G N FC C o r p o r a te B uld in g, N ar ma da na ga r – 3 9 2 0 15 , B h a ru ch बनाम/ Vs . T h e J t . Co mm is s i on e r o f I n c o m e T ax (T D S) B a r od a थायी लेखा सं./जीआइआर सं./P A N / G I R N o . : A A A C B 1 5 3 4 F (Appellant) . . (Respondent) अपीलाथ ओर से /Appellant by : None यथ क ओर से/Respondent by : Shri Atul Pandey, Sr. DR D a t e o f H ea ri ng 18/03/2024 D a t e o f P r o n o u nc e me n t 20/03/2024 O R D E R PER Ms. MADHUMITA ROY - JM: Th e i n st ant ap peal f il ed at t he i nstance of the appell an t i s di r ect ed ag ainst t he o rder dat ed 1 2. 02.2 020 p assed b y t he Co mmissi oner of In co me T ax ( Ap peal s) , Vadod ar a- 5 ( in short ‘CI T( A) ’) , ari si ng out o f penalt y or d er d at ed 2 8. 04.2016 p assed b y th e Jt. CI T ( TDS) , Bar od a, und er Sect i on 27 1C of th e Income Tax Act, 1961, (hereinafter referred to as ‘the Act’) for Assessmen t Year 201 3- 14. 2. Th e ap peal i s bar r ed b y l i mi t at i o n f o r 252 da ys. No ne app ear ed on behalf o f t he appel l ant i n spi t e of t he ma t t er bei ng li st ed for several o ccasi ons and ser vi ce of n oti ce b y R PAD. Up on ITA No. 8/Ahd/2021 (Bank of Baroda vs. JCIT) A.Y.– 2013-14 - 2 – per usal of the enti r e set of r ecor ds, we al so f i nd that nei t her the app el l ant h as fil ed an y appl i cat i on f or condo nati on of del a y i n sup por t of t he appeal f i l ed befor e us l at e as ment ion ed h er ei nabov e, th us, it appear s that t h e assessee i s al so not int erest ed t o p ro ceed wi t h t he app eal. However , as t h e appl i cat ion for condo nati o n of del a y i n supp ort of l at e f i l i ng of t he appeal no t fi l ed b y t he appel l ant fo r get t ing t he appeal ad mi t t ed upon su ch condon at ion o f del a y, i n th e ab sence of such appl i catio n, we ar e unabl e t o ad mi t the appeal. Th e sa me i s, t h er ef or e, r ej ect ed o n th e ground of bar red b y li mi t at i on. 3. In t he r esul t, appeal pr efer red b y t he appel l an t is di s mi ss ed. This Order pronounced on 20/03/2024 Sd/- Sd/- (WASEEM AHMED) (MADHUMITA ROY) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad; Dated 20/03/2024 S. K. SINHA True Copy आदेश क त ल प अ े षत/Copy of the Order forwarded to : 1. अपीलाथ / The Appellant 2. यथ / The Respondent. 3. संबं धत आयकर आय ु त / Concerned CIT 4. आयकर आय ु त(अपील) / The CIT(A)- 5. "वभागीय &त&न ध, आयकर अपील)य अ धकरण, अहमदाबाद / DR, ITAT, Ahmedabad 6. गाड/ फाईल / Guard file. आदेशान ु सार/ BY ORDER, उप/सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपील$य अ%धकरण, अहमदाबाद / ITAT, Ahmedabad