2012 (6) TMI 798

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....peal No. 88//CIT(A)-I/Wd.59(1)09-10 dated 05.08.2011. Assessment was framed by ITO, Ward-59(1), Kolkata u/s. 201(1)/201(1A) r.w.s. 194C of the Income-tax Act, 1961 (hereinafter referred to as the "Act") for AY 2007-08 vide his order dated 27.03.2009. 2. At the outset, it is noticed that this appeal is delayed by 211 days. The assessee received the order of CIT(A) on 26.09.2011 and appea....

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.... counsel. Ld. counsel for the assessee also relied on a decision of Hon'ble Calcutta High Court in the case of CIT Vs. CCAP Ltd., ITAT No.213 of 2011 in GA Nos. 2130 & 2131 of 2011 dated 16.01.2012, wherein Hon'ble High Court has condoned the delay of 1652 days due to negligence of advocate, who failed to draft and file the appeal. In view of the above facts and circumstances, I condone th....

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....T(A), who also confirmed the action of AO. Ld. counsel for the assessee before us made only one request that once the payee has paid the tax no TDS is required to be deducted in view of the decision of Hon'ble Supreme Court in the case of Hindusthan Cocacola Beverage Pvt. Ltd. Vs. CIT (2007) 293 ITR 226(SC). Ld. counsel for the assessee fairly conceded that all the payees have already declared....