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TMI Blog2018 (9) TMI 2144X X X X Extracts X X X X X X X X Extracts X X X X ..... e CIT(A). Though the assessee has tried to explain the delay in filing of the appeal but do not find any merit therein. Therefore, do not notice any infirmity in the order of the CIT(A). Accordingly, confirm the same. Appeal of the assessee is dismissed. - SHRI. SUNIL KUMAR YADAV, JUDICIAL MEMBER For the Assessee : Shri. Sandeep C, CA For the Revenue : Shri. Priyadarshi Mishra, JCIT, Special Ran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant which is a credit co-operative society. 4. That the learned lower authorities erred in law and on facts in disallowing a sum of Rs. 1,26,386/- u/s. 40(a)(ia) of the Act for not deducting the tax at source on the amount paid to pigmy agents even though the CBDT vide Instruction No. 275/25/2007-1T(B) dated 01.12.2011 has clarified that such payments have to be treated as salary and not com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... delay. 3. The learned DR on the other hand has contended that there was inordinate delay in filing of the appeal before the CIT(A), therefore the condonation of the same was rightly denied by the CIT(A). 4. Having carefully examined the order of the authorities below in the light of rival submission I find that there was inordinate delay of 382 days in filing of the appeal before the CIT(A). Thoug ..... X X X X Extracts X X X X X X X X Extracts X X X X
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