Appeal allowed for late filing fee levy under section 234(E) for A.Y. 2012-13.

The appeal against the levy of late filing fee under section 234(E) for A.Y. 2012-13 was initially dismissed due to a delay in filing the appeal. The Tribunal, considering the appellant's reliance on the Tax Consultant's advice and subsequent statutory changes making the intimation appealable post 01.06.2015, condoned the delay. Emphasizing the importance of substantial justice, the Tribunal allowed the appeal for statistical purposes and remanded the matter to the Ld. CIT(A) for a merit-based decision after providing a reasonable opportunity to the appellant.

---

---

Issues:
Appeal against levy of late filing fee u/s 234(E) dismissed due to delay in filing the appeal.

Analysis:
The appellant filed an appeal against the levy of late filing fee u/s 234(E) for A.Y. 2012-13, which was dismissed at the admission stage by the Ld. CIT(A) due to a delay in filing the appeal. The intimation u/s 200A of the Act was issued, and a late filing fee u/s 234E was imposed for the 4th quarter of FY 2012-13. The appellant filed an appeal with a condonation petition, stating unawareness of the appealability of the intimation order u/s 234E. The condonation application was rejected by the Ld. CIT(A), citing lack of genuine cause for the delay, leading to the dismissal of the appeal at the admission stage.

The appellant argued that initially, the Tax Consultant advised against filing an appeal as there was no provision for it. Later, the Consultant informed about the appeal provisions effective from 01.06.2015, prompting the appellant to file the appeal. The appellant contended that the delay was due to the absence of appeal provisions initially and subsequent statutory changes, which constituted a reasonable cause for the delay. The appellant sought condonation of the 1008-day delay and requested the matter be remanded to the Ld. CIT(A) for a merit-based decision.

The Tribunal noted that at the time of the intimation in 2013, it was not appealable under u/s 246A of the Act. However, post 01.06.2015, the intimation became appealable. Considering the appellant's reliance on the Tax Consultant's advice and the subsequent statutory changes, the delay was deemed reasonable. The Tribunal cited the principle that technicalities should not impede substantial justice, referencing a Supreme Court decision. The delay in filing the appeal was condoned, and the matter was remanded to the Ld. CIT(A) for a merit-based decision after providing a reasonable opportunity to the appellant.

In conclusion, the appeal by the assessee was allowed for statistical purposes, emphasizing the importance of substantial justice and reasonable causes for delays in legal proceedings.

---