India's ITAT Bangalore Rules on Unclaimed Commission Tax Revision and Glitch‑Related Appeal Delay

The Income Tax Appellate Tribunal (ITAT) bench in Bangalore set aside a Section 263 revision order against M/s Khoday India Limited, finding that the company had not claimed the alleged illegal commission expenditure of Rs 18 lakh and that the revenue could not demonstrate any deduction of that amount. Consequently, the tribunal quashed the revisionary order.

In a separate case, the same ITAT bench allowed Astormueller Shoes Private Limited’s appeal despite a delay of two months and 21 days in filing, accepting that technical glitches on the income‑tax portal constituted sufficient cause. The tribunal held that the delay was not the taxpayer’s fault and ordered the appeal to be condoned.