M/s VIL Limited Vs. Dy.C.I.T.-6, Lucknow

Parties Involved

Facts Summary

The assessee, M/s VIL Limited, filed appeals against the orders of the Commissioner of Income Tax (Appeals) for the assessment years 2010-11, 2015-16, and 2016-17. The assessee argued that the Commissioner of Income Tax (Appeals) erred in rejecting the claim of credit of TDS deducted by PWD Azamgarh, Lucknow, and Sultanpur. The assessee also claimed that the Commissioner of Income Tax (Appeals) did not consider the application for condonation of delay and did not provide a proper opportunity of hearing. The Commissioner of Income Tax (Appeals) dismissed the appeals as they were filed beyond the time limit prescribed under section 249(2) of the Income Tax Act, 1961.…

Legal Issues

• 1. Rejection of TDS credit claim
• 2. Non-consideration of condonation of delay application
• 3. Non-provision of proper opportunity of hearing

Judgment Outcome

Decided in favour of Assessee.

Precedents Relied Upon

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