Provisions of Rule 37BA of the Income Tax Rules, 1962


Quick Summary
This appeal concerns the disallowance of a TDS credit of £1,44,167 for the assessment year 2016-17. The taxpayer's appeal to the CIT(A) was dismissed due to a significant delay, which the CIT(A) refused to condone. The taxpayer argues that there was a reasonable cause for the delay and that the TDS credit should have been allowed in accordance with Rule 37BA of the Income Tax Rules, 1962.

Court :
ITAT Delhi

Brief :
This appeal by the assessee is directed against order dated 20/06/2019 passed by the learned Commissioner of Income-tax (Appeals)-1, Gurgaon [in short ‘the Ld. CIT(A)’] for assessment year 2016-17 against the order passed under section 143(1) of the Income-tax Act, 1961 (in short ‘the Act’) by the Deputy Commissioner of Income-tax, Central Processing Centre, Banglore [hereinafter referred to as ‘the Assessing Officer’]. The Ld. CIT(A)  has dismissed the appeal on account of delay of 20 months, which has not been condoned by him. The grounds raised by the assessee are reproduced as under:

Citation :
ITA No. 7423/Del./2019

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1 Year PLAN
1999
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3499
(Excl. of GST ₹629)

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4999
(Excl. of GST ₹899)

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