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TMI Blog2018 (5) TMI 1486X X X X Extracts X X X X X X X X Extracts X X X X ..... - allowed for statistical purposes - ITA No. 1906/Hyd/2017 - - - Dated:- 23-5-2018 - SMT P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER For The Assessee : Shri T. Rajendra Prasad For The Revenue : Smt. N. Swapna ORDER PER S. RIFAUR RAHMAN, A.M.: This appeal filed by the assessee is directed against the order dated 31/08/2017 of CIT(A) 8, Hyderabad for AY 2013-14. 2. In this case, the order u/s 200A was passed on 09/12/2013 and the appeal was filed by the assessee on 08/01/2014 with a delay of 1142 days before the CIT(A). 3. Before the CIT(A), assessee submitted that it was under the impression that there is no legal remedy of appeal u/s 246A against the impugned order passe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... June 2015 containing a reference to section 234E 6. Considered the rival submissions and perused the material on record. We find that no doubt there is a delay on the part of the assessee in furnishing the required statements/information as per the TDS provisions, and accordingly, the late filing fee u/s 234E was levied on the assessee. The intimation u/s 200A of the Act, dated 09/12/2013 was accordingly passed and served on the assessee. The assessee filed an appeal against this intimation on 23/02/2017 resulting in delay of 1142 days in filing appeal before the First Appellate Authority and the reasons for such delay that such an order was not appealable at that point of time as submitted by the assessee are not sustainable as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idered before such provisions is held to be retroactive in nature. Further, when any provision is inserted for liability to pay any tax or the fee by way of compensatory in nature or fee independently simultaneously mode and the manner of its enforceability is also required to be considered and examined. Not only that, but, if the mode and the manner is not expressly prescribed, the provisions may also be vulnerable. All such aspects will be required to be considered before one considers regulatory mechanism or provision for regulating the mode and the manner of recovery and its enforceability as retroactive. If at the time when the fee was provided under Section 234E, the Parliament also provided for its utility for giving privilege under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs to condone delay by enacting Section 5 of the Indian Limitation Act of 1963, in order to enable courts to do substantial justice to parties by disposing of matters on Merits and that the expression sufficient cause employed by the Legislature is adequately elastic to enable the courts to apply the law in a meaningful manner which subserves the ends of justice that being the life purpose for the existence of the institution of courts. Respectfully following the above judgment, we are of the opinion that the delay in filing of appeal before ld. CIT(A) is be condoned in the interest of justice. Accordingly, we remit this file back to the file of CIT(A) with a direction to condone the delay and consider the issue on merits in accordance ..... X X X X Extracts X X X X X X X X Extracts X X X X
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