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TMI Blog2020 (1) TMI 497X X X X Extracts X X X X X X X X Extracts X X X X ..... intimations, since the said intimations also would show the very same demand raised u/s 234E of the Act. Accordingly, we are of the view that the Ld 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. Even though we have stated that the Default summary may be taken as the document depicting the demand, yet we have been informed by Ld D.R that the assessee could download the copies of intimations from the Income tax Site. Accordingly, we direct the assessee to download copies of intimations and if it is not able to download so, it may seek the assistance of the concerned authorities of Income tax department for downloading the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d u/s 200A of the Act for various quarters falling in the financial years relevant to the assessment year 2013-14 and 2014-15. Since the issue urged in these appeals is identical in nature, they were heard together and are being disposed of by this common order, for the sake of convenience. 2. All these appeals are barred by limitation by 33 days. The assessee has filed a petition requesting the bench to condone the delay. It is stated in the petition that the appeal papers were prepared initially for assessment year wise. Later it came to the knowledge of the assessee that separate appeal is required to be filed for each of the quarter for which the Ld CIT(A) has passed the order. It is submitted that the managing director i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f outstanding demand, which consisted of demand raised by way of fee u/s 234E of the Act for belated filing of Statement of TDS. Since the assessee wanted to contest the demand raised u/s 234E of the Act, it filed appeals before Ld CIT(A) challenging the demand. However, the Ld CIT(A) observed that the assessee has not filed copies of intimations issued u/s 200A of the Act and hence the appeals are defective. The Ld CIT(A) took the view that the default summary furnished by the assessee is only an advisory letter and the assessee could not prefer any appeal against the advisory letter. Even though the Ld CIT(A) took the view that the appeal is also belated, he did not adjudicate the same for the reason that h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Taxmann.com 252). 7. She further submitted that the assessee has filed appeals immediately after downloading of Default summary. She submitted that, if the date of intimations is considered as the date of order and consequently if the appeals are considered as delayed, then there is reasonable cause for the delay, since the assessee has not received the relevant intimations. Accordingly, she prayed that the delay, if any, in filing appeals before Ld CIT(A) should be condoned. 8. The Ld D.R, on the contrary, supported the orders passed by Ld CIT(A). She submitted that intimations are sent by electronic mode and it is quite possible that the assessee might not have seen the e-mail message. She further submitted t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 10. We notice that the provisions of sec.246A enable an assessee to file appeal, if the assessee denies his liability to be assessed under the Act. In the instant case, the assessee denies his liability for payment of fee prescribed u/s 234E of the Act for belated filing of Statement of TDS and hence the assessee has preferred appeals before Ld CIT(A). However the Ld CIT(A) has considered the appeals to be defective, since the assessee did not enclose copies of intimations along with the appeal memo. 11. At this stage, a specific query was raised by the bench to the Ld D.R as to whether the (a) data given in Default Summary is Correct? And (b) whether those data is amenable to modificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e is delay in filing the appeals before him, if the dates of intimations are considered for computing the period of limitation. Before us, 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 Default Summary deserves to be condoned. Accordingly we condone the delay that occurred between the date of intimation u/s 200A and the date of downloading of Default Summary . Accordingly, the assessee should have filed appeal from 30 days of date of downloading of Default Summary . The assessee may verify the same and if there is any delay, in the interest of natural justice, we allow an opportunity to ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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