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Appeal Restored as Delay Condoned Due to Procedural Lapse
Case Law Details
- Case Name
- CEM Business Solutions Private Limited Vs ITO (ITAT Chennai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-14
- Courts
- All ITAT, ITAT Chennai
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CEM Business Solutions Private Limited Vs ITO (ITAT Chennai)
TDS Demand Can’t Be Confirmed Without Adjusting Credits: Chennai ITAT Restores Matter to CIT(A)
Chennai ITAT ‘C’ Bench allowed the assessee’s appeal for statistical purposes and set aside the NFAC order which had dismissed the appeal as defective for delay. Tribunal noted that the CIT(A) rejected the appeal without condoning delay, even though substantial unadjusted TDS credits (₹4.09 lakh) were available across FYs 2012-13 to 2023-24. The AO had raised consolidated demands towards late filing fee u/s 234E, interest u/s 220...
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