I.T.A. Nos.1742 to 1745/Mum/2017 & S A Nos.240 to 243/Mum/2017 arising out I.T.A. Nos.1742 to 1745/Mum/2017. Case: Canara Bank Vs Dy.Commissioner of Income Tax (TDS) 1(1). ITAT (Income Tax Appellate Tribunal)
| Case Number | I.T.A. Nos.1742 to 1745/Mum/2017 & S A Nos.240 to 243/Mum/2017 arising out I.T.A. Nos.1742 to 1745/Mum/2017 |
| Counsel | For Appellant: Shri Vijay Mehta, Adv. and For Respondents: Shri Saurabh Deshpande, Adv. |
| Judges | Shri Mahavir Singh, JM and Shri Rajesh Kumar, AM |
| Issue | Direct Tax |
| Judgement Date | Friday May 12, 2017 |
| Court | ITAT (Income Tax Appellate Tribunal) |
Order:
Shri Rajesh Kumar, AM, (ITAT Mumbai C Bench)
The assessee has filed four SA bearing S.A. Nos.240 to 243/Mum/2017 arising out these four appeals from Assessment year 2009-10 to 2012-13 seeking stay of demand raised by the ITO TDS vide orders passed for these four years u/s 201(1)/201(1A) of the Act. The assessee has also filed four appeals directed against the orders dated 22.1.2015 and 14.5.2015 passed by the ld.CIT(A) for the assessment years 2009-10 to 2011-12 and 2012-13 respectively. The first appellate authority has dismissed the four appeals on technical grounds without going into the merits of and we are deciding these appeals first before taking up the SAs
We find from the appeal record that there is a delay of 718 days in filing the appeals before this Tribunal. On the query from the Bench, the ld.AR submitted that the Bank''s main office was in the process of shifting from Cuffe Parade, Mumbai to Bandra -- Kurla -- Complex. The record of the Bank contains huge data files related to more than 25 different departments. The shifting process took 19 months and hence, the record relating to these appeals were not traceable. The ld.AR also submitted that the concerned Manager was also retired in the month of May, 2016. Thereafter the Bank took advice from the professional experts and filed appeals before this Tribunal. The ld. AR submitted that in the...
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