Neyveli Uttar Pradesh Power Limited v. The ITO-2(1)

Parties Involved

Facts Summary

The assessee, Neyveli Uttar Pradesh Power Limited, filed its returns of income for the assessment years 2017-18 and 2021-22. The Central Processing Centre processed the returns, but the Assessing Officer denied the TDS credits for both years. The assessee filed appeals against these orders, which were dismissed by the Additional Joint Commissioner of Income Tax (Appeals) on the grounds of delay in filing. The assessee then approached the Income Tax Appellate Tribunal, challenging the dismissal of their appeals.…

Legal Issues

• 1. Delay in filing appeals
• 2. Rejection of appeals without considering merits

Judgment Outcome

Decided in favour of Assessee.

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