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TMI Blog2020 (12) TMI 289X X X X Extracts X X X X X X X X Extracts X X X X ..... x consultant as well as approval of the headquarter it took some times which has resulted the delay in filing these appeals. So far as the appeals pertaining to the financial year 2012-13 the assessee has a prima facie good case due to the reason that those cases pertains to pre-amendment of Section 200A(1) of the Act w.e.f. 01.06.2015 whereby the AO is given the power to make the adjustment on accounts of late fee levy U/s 234E of the Act. Hence, in the facts and circumstances of the case and in the interest of justice we condone the delay of 14, 17 20 days in filing these appeals by the assessee. - ITA No.1110 to 1113/JP/2019, 1116 to 1118 &1126/JP/2019, 1119 to 1121/JP/2019, 1122/JP/2019 (Assessment Year: 2016-17, 2013-14) - - - Date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isions on condonation of delay and submitted that a liberal approach be adopted when such delay can result in a meritorious matter being thrown out and defeat the cause of justice. 4. On the other hand, ld. DR has objected to the condonation of delay and submitted that the appeals of the assessee were dismissed by the ld. CIT(A) due to delay in filing the appeals. Therefore, the assessee has again repeated the same conduct of filing the appeals belatedly. 5. Having considered the rival submissions and carefully perused of the application for condonation of delay we find that the assessee has explained the cause of delay of 14, 17 20 days in filing the appeals as respective offices of the assessee are situated in rural areas far from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... line necessary approvals to be taken, hence the filing appeal was delayed. 2. The Ld CIT(appeals) has erred in dismissing Appeal as not admitted the appeal on self interpretation He has not rely on our written submission ,circular and Also NSDL made Mandatory in TDS return email 3. The Ld CIT(appeals) has erred in dismissing Appeal as not admitted without considering the case on merits. Refusing to condone delay has result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. 4. The Tax was deducted Deposited in time, the only default is delay in filing of the return ,the alleged delay in filing the TDS statement has not resulted in any loss of revenue to the department and, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see acts honestly without having any mala fide intention to evade tax or where issue is controversial. 8. The learned CIT APPEALS erred in not accepting provision of section 204 of the act The law has not made any person responsible, to deposit late fee, in case of default in case of default in depositing late fee along with TDS statement. 9. In the facts circumstances of the case the learned .CIT APPEALS erred in not allowing appeal as the delay was due to reasonable cause beyond the control of the control of asessee , hence late fee not leviable and hence the same should be deleted. 10. In the facts circumstances of the case the learned CIT APPEALS . erred in confirming the order of AO imposing late fee without appre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ys to 1720 days therefore, such an abnormal delay cannot be condoned on an excuse of lack of knowledge of the assessee about the orders passed by the AO. She has relied upon the orders of the ld. CIT(A). 9. We have considered the rival submissions as well as relevant material available on record. Though there were delay of 784 days to 1720 days in filing the appeals before the ld. CIT(A) however, the appeals were filed by the assessee against processing orders U/s 200A(1) of the Act and thereby the AO made adjustment on account of late fee levy U/s 234E of the Act. Thus, it is undisputed fact that the processing done by the AO were not assessment proceedings wherein the assessee was supposed to participate. when the processing was done b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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