DCIT/ACIT Vs CSG Systems International (India) Pvt. Ltd. (ITAT Bangalore)
The Income Tax Appellate Tribunal, Bangalore Bench, adjudicated an appeal filed by the Revenue and a cross objection filed by the assessee for Assessment Year 2013-14. The appeal arose from an order of the Commissioner of Income Tax (Appeals), Bengaluru, dated 07.01.2025.
Delay in Filing Appeal and Cross Objection
At the outset, the Tribunal considered the issue of delay in filing both the Revenue’s appeal and the assessee’s cross objection. The Revenue’s appeal was filed with a delay of 65 days. The Department submitted that the delay occurred due to unavoidable circumstances, including the time constraints relating to assessment proceedings becoming time-barred and reopening proceedings nearing limitation dates. After examining the explanation, the Tribunal held that the reasons constituted sufficient cause preventing timely filing. Consequently, the delay was condoned and the appeal was admitted for adjudication.
Similarly, the assessee’s cross objection was filed with a delay of 20 days. The assessee submitted an affidavit explaining the circumstances leading to the delay. Upon reviewing the affidavit and submissions, the Tribunal accepted the explanation and condoned the delay, thereby admitting the cross objection for consideration.
Admission of Additional Grounds
The assessee also filed a petition seeking admission of additional legal grounds. The Tribunal noted that these grounds were purely legal in nature and arose from facts already available on record. Judicial precedents were cited to support the proposition that legal issues going to the root of the matter can be raised at any stage of appellate proceedings.
