2010 (2) TMI 828

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....has erred in including the notional interest on the refundable deposits provided by the Appellant to the landlords of the houses rented for providing accommodation to the employee in the 'Fair Rental Value' for the purpose of computing perquisite value under rule 3(a).   2. Without prejudice to the rights of the assessee to challenge the orders on merits, it would be appreciated that section 192(1) casts an obligation on the employer to withhold the taxes that would be calculated on the "estimated income of the assessee under the head salaries". The responsibility of having his income assessed still lies with the employee."   3. There is a delay of 1695 days in filing the present appeal. In this case, the A.O passed the orde....

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.... filing the appeal in the Office of the Assistant Commissioner of Income Tax, Circle (TDS) II (2), Mumbai instead of filing the same in the office of the Registrar of the Income Tax Appellate Tribunal, Mumbai. The Ld Counsel referred to the Xerox copy of the Form No. 36 and submitted that on the Form No. 36 which is the Appeal Memo, there is acknowledgement by the office of the Assistant Commissioner of Income Tax, Circle (TDS) II (2), Mumbai and the said appeal was filed on 8.5.2001. He, therefore, pleaded that there was a reasonable cause for delay in filing the present appeal and hence, the appeal may be condoned. He also relied on the following precedents:-   1) Vedabai Alias Vaijayanatabai Baburao Patil vs. Shantaram Baburao Pa....

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....d.   6. We have heard the parties and also perused the record. There is no dispute in this case that the appeal is time barred by 1695 days. There is also no dispute about the fact that the order of the Ld CIT(A) which is challenged in this appeal was received by the assessee Bank somewhere in the month of March 2002 (no specific date of receipt of the appeal is mentioned in Affidavit). The assessee Bank is a foreign Bank having the base in the USA. The assessee was also represented by the qualified Chartered Accountant. It is something strange that by alleged inadvertent mistake, the assessee's staff files the appeal in the office of the Assistant Commissioner of Income Tax, Circle (TDS) II (2), Mumbai, and there is no further enqu....