Accountant Member allows appeals due to filing delays by government bank under Income Tax Act.

The Accountant Member reviewed appeals against orders of CIT(A) for various assessment years under Sections 201(1) and 201(1A) of the Income Tax Act, 1961. The appeals were initially dismissed due to filing delays by a government bank, which had failed to deduct TDS on interest payments. The Accountant Member found valid reasons for the delay and condoned it, citing the interest of substantial justice. The matter was remanded for fresh consideration, and the appeals were allowed in part for statistical purposes.

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Issues:
Appeals filed against orders of CIT(A) for A.Y. 2010-11 to 2016-17 under Sections 201(1) and 201(1A) of the Income Tax Act, 1961.

Analysis:
The appeals were filed by the assessee against orders of the ld. CIT(A) for different assessment years. The ld. CIT(A) had dismissed the appeals due to delays in filing, without considering the merits of the cases. The assessee, a government bank, had failed to deduct TDS on interest payments exceeding the basic limit, despite customers submitting Form 15G/15H. The Assessing Officer found the bank in default under Sections 201(1) and 201(1A) of the Act. The delay in filing the appeals was attributed to procedural issues at the branch level, lack of awareness, and transfer of the concerned officer. The bank argued that it did not benefit from the delay and faced the risk of high-handed demands. The ld. CIT(A) dismissed the appeals citing unsatisfactory reasons for the delay.

Upon review, the Accountant Member found sufficient reasons for the delay in filing the appeals. Referring to legal precedents, including the case of Collector, Land Acquisition Vs Mst. Katiji and Sunil Chandra Vohra Vs ACIT, it was held that technical delays should be ignored in the interest of substantial justice. Consequently, the delay was condoned, and the matter was remanded back to the ld. CIT(A) for fresh consideration in accordance with the law. The appeals were allowed in part for statistical purposes.

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