9911796707
TMI Blog2020 (4) TMI 361X X X X Extracts X X X X X X X X Extracts X X X X ..... common issues, hence they are clubbed and heard together and common consolidated order is passed. 2. For the sake of convenience, we shall take up ITA No.2007/Bang/2019 Asstyear2013-14. The assessee has raised the following grounds of appeal: 1 The orders of the authorities below in so far as these are against the appellant are opposed to law, weight of evidence, natural justice, probabilities, facts and circumstances of the appellant's case. 2 The appellant denies itself liable to be levied a late filing fee of Rs. 10,363/- under section 234E of the Income Tax Act, 1961 (the Act) on the facts and circumstances of the case. 3 a) The learned CIT(A) failed to appreciate that the intimation under section 200A of the Act was not serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oked the facts of non receipt of orders and dismissed the appeal. LdAr Further emphasized that the assessee has filed a letter on 9.7.2019 with relevant copies of the orders under Section 200A of the Act for Quarter 2, Quarter 4 for Form 24Q before appellate authority. 4. The CIT (Appeals) made observations on delay in filling of Appeal, and has not gone into the merits of the case. CIT(A) is of the opinion that the orders u/sec200A were duly served on the assessee and the assessee has failed to explain the delay and dismissed the appeal. Whereas the claim of the assessee that the order under Section 200AA of the Act was not received. In fact the assessee has received the order on 25.5.2018 and filed the appeal and prayed for allowing the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eing the life-purpose of the existence of the institution of Courts. The doctrine of equality before law demands that all litigants, including the State as a litigant, are accorded the same treatment and the law is administered in an even-handed manner. There is no warrant for according a step-motherly treatment when the "State" is the applicant praying for condonation of delay. In fact, experience shows that on account of an impersonal machinery (no one in charge of the matter is directly hit or hurt by the judgment sought to be subjected to appeal) and the inherent bureaucratic methodology imbued with the note-making, file- pushing, and passing-on-the-buck ethos, delay on its part is less difficult to understand though more difficult to a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee has raised the fallowing grounds of Appeal as under : 1 The orders of the authorities below in so far as these are against the appellant are opposed to law, weight of evidence, natural justice, probabilities, facts and circumstances of the appellant's case. 2 The appellant denies itself liable to be levied a late filing fee of Rs. 60,142/- under section 234E of the Income Tax Act, 1961 (the Act) on the facts and circumstances of the case. 3 a) The learned CIT(A) failed to appreciate that the intimation under section 200A of the Act was not served on the appellant, physically or electronically under the facts and circumstances of the case. b) The learned CIT(A) erred in not adjudicating the matter on merits under th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pealable orders and treated as not maintainable. Whereas the learned Authorized Representative submitted that the assessee has been pursuing with Assessing Officer and got the original orders and ready to file before CIT(A) and prayed for one more opportunity before Appellate Authority. Whereas the ld. DR supported the orders of CIT(Appeals). 10. We heard the rival contentions and perused the material on record. Prima facie, the CIT(Appeals) has dismissed the assessee appeal on non-maintainability and defective. In the course of hearing, the learned Authorized Representative submitted that at the time of filing the appeal, original orders were not available. Hence the assessee has filed the appeal on the basis of default summary downloade ..... X X X X Extracts X X X X X X X X Extracts X X X X
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