2022 (1) TMI 822

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....t is opposed to law, weight of evidence, facts and circumstances of the Appellant's case. 2. The Hon'ble Commissioner of Income Tax (Appeals) has erred in not considering the cause of delay in filing appeal and further erred in dismissing the appeal under the facts and circumstances of the case. 3. The Hon'ble Commissioner of Income Tax (Appeals) has erred in upholding the order of the Assessing Officer without considering the facts arising out of the assessment order under the facts and circumstances of the case. 4. The Hon'ble Commissioner of Income Tax (Appeals) has erred in not considering the fact that the appellant has on bona-fide belief did not deduct tax at source on Leave Travel Concession [LTC] paid to it....

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....As mentioned in para 1 supra, the appeal has been filed with a delay of 636 days. As per the report of the AO in F.No.SBI/ITO TDS W-3(2)/2018-19 dated 14.02.2019, the order u/s 201(1)/201(1A) dated 22.06.2015 was served on 03.07.2015. A copy of the acknowledgement showing proof of service was also enclosed with the AO's report. Thus there has been a delay of more than one and a half years in filing the appeal. The reason stated in the Form 35 for the delay is that the bank manager was transferred and the new manager was not aware of the order as it was kept under the drawer. The reason fro the delay has been considered and found to be lacking substance. It is seen that the appellant bank has been casual about filing the appeal. Section 249(....

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....unal. The learned AR relied on the grounds raised. 6. The learned Departmental Representative strongly supported the orders of the Income Tax Authorities. 7. We have heard rival submissions and perused the material on record. It is not clear from record whether the assessee has filed a petition for condoning the delay of 636 days in filing the appeal before the CIT(A). The reasons stated in Form No.35 was that the old bank manager was transferred and new bank manager was not aware of the order passed u/s 201(1) and 201(1A) of the I.T.Act. As rightly pointed out by the CIT(A), the reasons stated in Form No.35 is lacking substance. Even before the Tribunal, inspite of specific query, the learned AR has not produced any proof to show when th....