Interest on Tax Not Deducted: BBMP Appeal Allowed

Quick Summary

The Income Tax Appellate Tribunal allowed the appeals filed by the Bruhat Bengaluru Mahanagara Palike (BBMP). The appeals concerned orders related to interest on tax not deducted at source under sections 201(1) and 201(1A) of the Income Tax Act. The Tribunal found that section 194CA of the Act was not applicable in this case, quashing the previous orders and allowing the BBMP's appeals.

Court :
ITAT Bangalore

Brief :
These appeals by the assessee are directed against the separate ex-parte orders of CIT(A)-13, Bengaluru, dated 03.12.2019; for Assessment Year 2013-14 dismissing the assessee’s appeals in limine by not condoning the delay in filing the appeal before him and thereby confirming the orders of ITO (TDS) Ward – 1(1), Bangalore, dated 17.03.2015 passed under section 201(1) and 201(1A) of the Income Tax Act, 1961 (in short ‘the Act’).

Citation :
ITA Nos. 98 & 99/Bang/2020

Daily Limit Reached