2023 (2) TMI 852

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..... indexed with the order u/s 221 there is a delay of one month to twelve months in depositing such tax. Similarly, in case of M/s. Meghalaya Minerals Mines Ltd., the TDS liability which the assessee was liable to deposit during various dates during the year. There is a delay of two months to twelve months. Details of such delay are also forming part of the order u/s 221. During the proceedings .....

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..... of the assessee against the separate but identical orders of the learned Commissioner of Income Tax (Appeals), Guwahati-1, Guwahati, (hereinafter the ld. CIT(A) ), even dt. 11/09/2019, passed u/s 250 of the Income Tax Act, 1961 ( the Act ), for Assessment Year 2017-18. 2. As the issues arising in both the appeals are identical, they were heard together and are being disposed off by way of this .....

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..... hs to twelve months. Details of such delay are also forming part of the order u/s 221 of the Act dt. 05/03/2019. During the proceedings u/s 221 of the Act, no plausible reason was given by both the assessees for the said delay and even before the ld. CIT(A), the assessees failed to appeal nor could place any evidence on record towards the reasons for such delay. 5. Under these facts and circums .....

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