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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 ..... rly TDS statement filed by the assessee for the financial year 2012-13 and 2015-16 respectively U/s 200A(1) of the IT Act. Due to prevailing COVId-19 pandemic condition the hearing of the appeals are concluded through video conference. 2. There is delay of 14, 17, & 20 days respectively in filing these three set of fours appeals. The assessee has filed applications for condonation of delay and has explained the cause of delay of 14 to 20 days. 3. We have heard the ld. AR as well as ld. DR on condonation of delay in filing these appeals before the Tribunal. The assessee has explained the delay that the offices of the assessee are situated in the rural areas whereas the tax consultant and head office is in Ajmer and therefore, in taking the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (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. 6. The assessee has raised the following common grounds in these appeals:- "In the facts & circumstances of the case the Ld. CIT Appeals, Ajmer has erred in not admitting the appeal for LATE FEES imposed u/s 234E Under clause (c) of subsection 1 of 200A. 1. The assesse has Filed an appeal with Ld CIT(appeals) JAIPUR which was technically delayed . The delay in filing the appeal was due to the fact that applicant has not receive the notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... applicant with effect from 1st July 2012. It states that "Amount of late fee shall be paid before delivering a TDS statement". It means that any late fee should have fee deposited just at the time of delivering TDS statements & not later than this . The authorized TIN-NSDL centre which accepted the TDS statements also accepted there without late fee, as well as the software utility of the TDS deptt. It self accepted these without late fee. 6. The learned CIT APPEALS erred in not following the provision of Section 200A in sub section (1) as clause `c to e' substituted from 01/06/2015 so in the light of amendment " The adjustment in respect of levy of fees under section 234E was indeed beyond scope of permissible adjustments contempla ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce the assessee did not receive any notice from the AO regarding the cases were taken up for processing or for demand of the levy. Only when the assessee came to know about such processing and levy of late fee from the income tax site (TRACESS) the assessee filed the appeals before the ld. CIT(A) belatedly with application for condonation of delay. The ld. AR has submitted that when the assessee has explained the cause of delay and the assessee was having prima facile a good case on merits then the ld. CIT(A) ought to have condoned the delay. Thus, the ld. AR has pleaded that the delay in filing the appeals before of the ld. CIT(A) may be condoned and the matters are directed to be decided on merits. 8. On the other hand, ld. DR has objec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y Finance Act 2015 w.e.f. 01.06.2015. Therefore, the assessee has an arguable case for those adjustment made by the AO in respect of the TDS quarterly statement of financial year 2013-14 and first quarter of financial year 2015-16. It is matter of the fact that the adjustment was made by the AO only while processing quarterly TDS statement and it was not order passed by the AO after conducting any proceedings wherein the assessee ought to have participated. Thus in these proceedings completed by the AO in the back of the assessee and in the absence of any physical notice on the assessee the reasons explained by the assessee for delay in filing the appeals before the ld. CIT(A) are found to be reasonable and bonafide. Once the reasons explai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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