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2018 (5) TMI 1636 - AT - Income TaxCondonation of delay in filing of appeal - date of order for Levy of fees u/s 234E - communication of intimation through email address - Held that - the concerned files along with the impugned orders were got misplaced by the employee of the assessee and when the files were found, the appeals were filed without any further delay - it has been duly supported by the affidavit of the Assistant Engineer of the assessee Nigam - thus there is no ulterior purpose to file the appeal belatedly, in the interest of justice delay is condoned. Other than the alleged e-mail, no other record was referred for service of notice to the assessee - assessee has not claimed any delay in filing the appeals before the CIT (A) whereas the CIT (A) has considered the appeals filed by the assessee as barred by limitation - thus a defective memo is issued to the assessee or the assessee ought to have been given an effective opportunity of hearing on the point of delay - allowed for statistical purposes. After considering the explanation of the assessee, the ld. CIT (A) shall decide the issue of condonation of delay and thereafter the appeals on merit, if need arises.
Issues:
1. Delay in filing appeals against orders for levy of fees under section 234E read with section 200A(1) of the IT Act for the assessment year 2016-17 for quarter 1 and quarter 2. 2. Condonation of delay in filing the appeals. 3. Dismissal of appeals by the ld. CIT (A) as time-barred. 4. Alleged service of notice of demand through e-mail and dismissal of appeals by the ld. CIT (A) without giving an opportunity to explain the delay. Issue 1: Delay in filing appeals against orders for levy of fees under section 234E read with section 200A(1) of the IT Act for the assessment year 2016-17 for quarter 1 and quarter 2: The assessee filed two appeals against orders of the ld. CIT (A) for levy of fees under section 234E for the assessment year 2016-17. The delay in filing the appeals was explained as the concerned files were misplaced by an employee and were later found. The delay was condoned by the Appellate Tribunal in the interest of justice as there was no indication of any ulterior motive behind the delay. Issue 2: Condonation of delay in filing the appeals: The ld. A/R for the assessee argued for the condonation of delay citing precedents and explaining that the delay was unintentional due to the misplaced files. The ld. D/R opposed, labeling the assessee as habitual in filing appeals belatedly. The Tribunal, after considering the submissions and relevant material, condoned the delay of 75 days/78 days in filing the appeals, emphasizing that there was no evidence of any ulterior purpose behind the delay. Issue 3: Dismissal of appeals by the ld. CIT (A) as time-barred: The ld. CIT (A) dismissed the appeals as time-barred due to delays in filing. The ld. A/R argued that the dismissal was unjust as the delay was unintentional, and the assessee had not received the order passed by the AO under section 234E. The ld. D/R supported the decision of the ld. CIT (A). The Tribunal found that the ld. CIT (A) had dismissed the appeals without giving the assessee an opportunity to explain the delay. Therefore, the Tribunal set aside the appeals for the ld. CIT (A) to provide the assessee with an opportunity to present its case and explain any delay before deciding on the appeals' merits. Issue 4: Alleged service of notice of demand through e-mail and dismissal of appeals by the ld. CIT (A) without giving an opportunity to explain the delay: The ld. CIT (A) based the dismissal of the appeals on the alleged service of notice of demand through e-mail. However, the Tribunal noted that the assessee was not given a chance to explain the delay in filing the appeals. The Tribunal set aside the appeals for the ld. CIT (A) to reconsider, provide the assessee with an opportunity to explain any delay, and decide on the appeals' merits after considering the explanation. In conclusion, the Appellate Tribunal ITAT Jaipur addressed the issues of delay in filing appeals, condonation of delay, dismissal of appeals as time-barred, and the alleged service of notice of demand through e-mail. The Tribunal emphasized the importance of providing the assessee with an opportunity to explain any delay before dismissing appeals as time-barred, ensuring a fair and just process in line with legal principles and precedents.
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