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TMI Blog2019 (12) TMI 1304X X X X Extracts X X X X X X X X Extracts X X X X ..... respective orders of the Ld. CIT(Appeal)‟s for the respective assessment years captioned hereinabove and as per the grounds of appeal on record. 2. These cases were heard together. Since facts common and issues are similar, these cases are being disposed of vide this consolidated order. 3. At the very outset, we notice that some of the appeals are time barred by 38 days. The assessee has filed an affidavit along with condonation of delay petition. We have gone through the condonation petition as well as the affidavit and have found that reasons specified therein are justified and that the delay cannot be attributed to the deliberate conduct of the assessee neither through intention nor through action. The reasons for delay in filing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e cases. That further these appeals were time barred and the assessees could not establish the reasonableness for such substantial delay in filing of these appeals before the Ld. CIT(appeal)‟s. Therefore, the Ld. DR submitted that the matter may be restored back to the respective files of the Ld. CIT(Appeal)‟s for adjudication on merits. 7. We have perused the case records and heard the rival contentions. We have also given considerable thought to the facts and circumstances involved in all these cases. It is observed on perusal of Section 200 sub section (3) r.w.s. 206C sub-section (3) proviso that when the assessee has deducted TDS, he has to deposit the amount in the Government account and after doing that he has to furnish ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the matter. In these set of appeals before us, it pertains to a legal question whether late fees would be leviable on the assessee or not depending upon the merits involved in each case. Taking the totality of facts and circumstances into consideration, in the interest of justice, we set aside the respective orders of the Ld. CIT(Appeal)‟s in all these cases and restore them back to their respective files to examine the matter on merits involving legal ground of Section 234E of the Act and also following the decision of the Hon‟ble Apex Court (supra.), the Ld. CIT(Appeal)‟s would adjudicate these cases in compliance with the principles of natural justice. 9. In the result, all these set of appeals of the differe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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