|The Tax Publishers2020 TaxPub(DT) 5221 (Jp-Trib)
INCOME TAX ACT, 1961
Where CIT(A) dismissed appeal of assessee in limine due to belated filing of appeal, considering that assessee explained that while taking the advice of the tax consultant as well as approval of the headquarter it took some times which has resulted the delay in filing these appeals and that assessee had good prima facie case on issue of late fee levy under section 234E, delay was ordered to be condoned.
Appeal [CIT(A)] - Validity of order - CIT(A) dismissed appeal of assessee in limine due to belated filing of appeal -
Assessee contended that its appeals were dismissed by CIT(A) in limine without considering the issue on merits. Case of assessee was that AO made adjustment on account of late fee levy under section 234E while processing the quarterly TDS statement under section 200A without issuing any notice for demand of the levy. Assessee contended that it came to know about such processing and levy of late fee from the income tax site (TRACESS) the assessee filed the appeals before CIT(A) belatedly with application for condonation of delay. Held: On perusal of the application for condonation of delay, it was found that assessee explained the cause of delay of 14, 17 and 20 days in filing the appeals as respective offices of the assessee were situated in rural areas far from the head office at Ajmer as well as the tax consultant of the assessee also available in Ajmer. Assessee explained that while taking the advice of the tax 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 had a prima facie good case due to the reason that those cases pertained to pre-amendment of section 200A(1) with effect from 1-6-2015 whereby AO is given the power to make the adjustment on accounts of late fee levy under section 234E. Thus, in the facts and circumstances of the case and in the interest of justice, the delay of 14, 17 and 20 days in filing appeals by the assessee was condoned.
FAVOUR : In assessee's favour
A.Y. : 2016-17, 2013-14
IN THE ITAT, JAIPUR BENCH
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