2008 (7) TMI 531

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....J. -This appeal is filed by the Revenue under section 260A of the Income-tax Act, 1961 against the order of the Income-tax Appellate Tribunal, Madras "B" Bench dated June 9, 2006, in I. T. A. No. 1198/Mds/2002, raising the following questions of law: "1. If the order of the Commissioner of Income-tax (Appeals) is not clear according to the Tribunal, whether the Tribunal is vested with powers....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e relevant assessment year is 1995-96. The corresponding accounting year ended on March 31, 1995. The assessee is a tax deductor under section 194C of the Income-tax Act. It was noticed by the Assessing Officer that the assessee did not file its annual return in Form No. 26C regarding tax deducted at source out of contract payments made during the financial year. The assessee had disbursed conside....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....x Act. Aggrieved by that order of penalty, the assessee, by mistake, filed an appeal to the Assessing Officer instead of filing appeal to the Commissioner of Income-tax (Appeals). Later on, it was represented to the Commissioner of Income-tax (Appeals). Hence there was a delay in filing the appeal. The said Commissioner of Income-tax (Appeals) dismissed the appeal on the ground that it was belated....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... for the year ending ought to have been filed on or before June 31, 1995. But the assessee has not filed the return in time and hence, there is a delay in filing the same. The Assessing Officer was of the view that there is a delay of 878 days in filing the return. But, there are no details regarding the mode of computation of the number of days delay by the Assessing Officer. So the Tribunal was ....