2020 (11) TMI 459

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....: Mr.J.Narayanaswamy Senior Standing Counsel For the Respondent : Mr.Ashokpathy COMMON JUDGMENT T.S.SIVAGNANAM, J. These appeals, at the instance of the revenue filed under Section 260A of the Income Tax Act, 1961 (the 'Act' for brevity), are directed against the orders passed by the Income Tax Appellate Tribunal, Madras 'A' Bench, Chennai in ITA Nos.1805/Chny/2018 and 1806/Chn....

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.... the three clauses of Section 201(1) should be satisfied for considering the assessee not in default for non-deduction of tax as required under Chapter XVIIB of the Income Tax Act?" 3. We have heard Mr.J.Narayanasamy, learned senior standing counsel for the appellant / revenue and Mr.Ashokpathy, learned counsel for the assessee. 4. The learned senior standing counsel for the appellant, on instru....

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....o file two appeals, for each of the assessment year, one challenging the order dated 09.01.2019 impugned in these appeals and another appeal is against the order in the miscellaneous petitions. In such event, this observation would come to the aid of the revenue while explaining the delay that may occasion in filing such appeals. 6. Furthermore, we are inclined to close the appeals, because the r....