{"id":19923,"date":"2021-07-02T17:02:33","date_gmt":"2021-07-02T11:32:33","guid":{"rendered":"https:\/\/itatonline.org\/digest\/total-transport-systems-ltd-v-ito-2020-187-dtr-53-203-ttj-385-bang-trib\/"},"modified":"2021-07-02T17:02:33","modified_gmt":"2021-07-02T11:32:33","slug":"total-transport-systems-ltd-v-ito-2020-187-dtr-53-203-ttj-385-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/total-transport-systems-ltd-v-ito-2020-187-dtr-53-203-ttj-385-bang-trib\/","title":{"rendered":"Total Transport Systems Ltd v. ITO ( 2020) 187 DTR 53\/ 203 TTJ 385 (Bang )(Trib)"},"content":{"rendered":"<p>Tribunal held that when the demand mentioned in the Default Summary is correct and further the demand raised u\/s 234E is machine computed demand, \u00a0the CIT(A) should have proceeded to dispose of the appeals by taking cognizance of the default summary furnished by the assessee along with the return of income. \u00a0Tribunal also held that\u00a0 the assessee has explained the back ground in filing appeals before the Ld CIT(A). Accordingly, the delay, if any, occurred from the date of intimation to the date of downloading of &#8220;Default Summary&#8221; deserves to be condoned. Accordingly \u00a0the matter remanded to the file of CIT (A) to decide the issue on merit in accordance with law. \u00a0( AY. 2013 -14 , 2014 -15 )<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 246A : Appeal &#8211; Commissioner (Appeals) &#8211; Appealable orders \u2013Dismissal of appeal \u2013 CIT (A) is directed to decide the appeal on merits .  [ S.234E, 250 ] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-19923","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5bl","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19923","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=19923"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19923\/revisions"}],"predecessor-version":[{"id":19924,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/19923\/revisions\/19924"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=19923"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=19923"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=19923"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}