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TMI Blog2020 (1) TMI 988X X X X Extracts X X X X X X X X Extracts X X X X ..... Hyderabad Bench in the case of MSV IT Solutions Ltd. Vs. ITO, Ward 16(4) . [ 2018 (10) TMI 1774 - ITAT HYDERABAD] wherein on identical facts noticing that there was no legal remedy prior to 1.6.2015 against an intimation u/s.200A of the Act, the Hyderabad Bench condoned delay in filing appeal before CIT(A). Considering the reasons given by the Assessee for condonation of delay and keeping in mind that technicalities should not stand in the way of rendering substantive justice, we are of the view that the delay in filing the appeals deserves to be condoned. Accordingly the delay is condoned. X X X X Extracts X X X X X X X X Extracts X X X X ..... his Chapter shall be computed after making the following adjustments, namely:- (i) any arithmetical error in the statement; or (ii) an incorrect claim, apparent from any information in the statement; (b) the interest, if any, shall be computed on the basis of the sums deductible as computed in the statement; (c) the fee, if any, shall be computed in accordance with the provisions of section 234E; (d) the sum payable by, or the amount of refund due to, the deductor shall be determined after adjustment of the amount computed under clause (b) and clause (c) against any amount paid under section 200 or section 201 or section 234E and any amount paid otherwise by way of tax or interest or fee; (e) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund due to, him under clause (d); and (f) the amount of refund due to the deductor in pursuance of the determination under clause (d) shall be granted to the deductor: Provided that no intimation under this sub-section shall be sent after the expiry of one year from the end of the financial year in which the statement is filed. Explanation. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... larity:- F.Y. Appeal No. Qtr Date of order u/s 200A(1) rws 234E/Date of service of order Date of filing of appeal Delay in filing appeal Short Dedun, Int. on short/ late payment etc. 234E Fees Total disputed 2012-13 10058/2018- 19 24Q-Q2 27/09/2016 28/02/2019 1219 410 48000 48410 10059/2018- 19 24Q-Q3 27/09/2016 28/02/2019 1219 420 29600 30020 11232/2018- 19 24Q-Q4 18/10/2013 02/03/2019 1931 0 5600 5600 11234/2018- 19 26Q-Q3 08/09/2013 02/03/2019 1971 400 30200 30600 11235/2018- 19 26Q-Q4 08/09/2013 02/03/2019 1971 3910 6200 10110 11233/2018- 19 26Q-Q2 08/09/2013 02/03/2019 1971 1040 48600 49640 Total 6180 168200 174380 2013-14 10060/2018- 19 24Q-Q1 06/07/2014 01/03/2019 1669 0 44450 44450 11225/2018- 19 24Q-Q2 06/07/2014 01/03/2019 1669 0 52000 52000 11228/2018-19 24Q-Q3 06/04/2014 01/03/2019 1761 0 33600 33600 11226/2018-19 24Q-Q4 06/07/2014 01/03/2019 1669 0 9600 9600 11204/2018-19 26Q-Q1 21/11/2016 27/02/2019 798 2290 43800 46090 11206/2018-19 26Q-Q2 21/11/2016 28/02/2019 799 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to decision of Hon'ble Supreme Court in the case of Ramalal Vs. Rewa Coalfields Ltd. AIR 1962 SC 361 wherein it was held that delay caused which by due care and attention could have been avoided cannot be said to be reasonable cause. He also referred to decisions where delay was not condoned for the reason that the conduct and negligence of the Assessee existed for the delay in filing appeal. He held that the reasons assigned by the Assessee were routine explanation which cannot be accepted as reasonable or sufficient cause. The CIT(A) accordingly dismissed the appeals as unadmitted with the following observations:- "10.4 The law assists those who are vigilant, not those who sleep over their rights. This principle is embodied in the dictum: vigilantibus non dormientibus jura subsveniunt. The delay cannot be condoned simply because the appellant's case is hard and calls for sympathy or merely out of benevolence to the party seeking relief. It is true that an order condoning the delay in filing the appeal is a discretionary one but it is also pertinent to note that if discretion is exercised on the wrong principles by giving undue liberal approach which is not at all justice or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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