INCOME TAX21 Sept 2026
₹3.79 crore TDS dispute after missed tax notices, ITAT gives taxpayer another chance despite 60-day appeal delay | Mint
Chennai ITAT has restored a TDS (tax deducted at source) dispute worth about ₹3.79 crore for fresh review. A transport businessman missed tax notices, so the officer passed ex-parte orders. His appeals came 60 days late, and the first appeal authority dismissed them without hearing merits. The tribunal accepted his delay reason and gave him another chance. Reply to notices on time.
Key Statutory Highlights
- The taxpayer had reported payments of ₹98.09 lakh for AY 2021-22 and ₹2.81 crore for AY 2022-23 in Form 3CD as payments where TDS was not deducted.
- The assessing officer passed ex-parte orders under Sections 201(1) and 201(1A) on 19 September 2024, because the taxpayer did not reply to the notices.
- The Chennai ITAT accepted the reasons given for the 60-day delay and sent the matter back for fresh examination.
Actionable Advice for Taxpayers / Founders:If you get an income-tax notice, reply within the time given and keep your supporting papers ready. If you have already missed an appeal deadline, speak to your CA about whether a delay-condonation request can be filed — the result will depend on your facts.
Statutory Disclaimer: TaxQue Shorts are AI-assisted editorial briefs for compliance awareness. This brief has not passed every source check; confirm the original notification before acting. This does not constitute formal legal or CA counsel.
TaxQue News Desk
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