Case Law Details
Bhavesh Ghanshyam Advani Vs CIT (ITAT Mumbai)
ITAT Mumbai held that order of Commissioner passed under section 119(2)(b) of the Income Tax Act is not appelable before the ITAT. Such order can either be appealed directly to the Sectary, CBDT or can be challenged before High Court.
Facts- The assessee filed an application before Commissioner of Income Tax (International Taxation)-1, seeking condonation of delay in filing tax returns for Assessment Years (AY) 2011-12 and 2012-13. After receipt of the application by assessee, a report was called from ITO. In his application assessee has mentioned that the taxes were already deducted and paid by way of TDS from the concerned parties, but he did not receive the TDS certificates even after chasing them multiple times over a period of two years or more.
To this effect, copies of correspondence through email have been filed and it is claimed that the delay in filing of return has been attributed to the same. In this background, the applicant has requested for condonation of delay in filing the tax return and consequential claim of refunds against TDS for AYs. 2011-12 and 2012-13.
AO noticed that from the perusal of ITS data it was noted that the claim of assessee for refund and the amount of returned income is correct. He has further mentioned that the deductor has paid the TDS into the government account and the same was duly reflected in assessee’s 26AS form. In such view of the matter, the Assessing Officer has not recommended for condonation of delay.
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