Tribunal allows delayed appeals, cites valid reasons. CIT(A)'s orders reversed for fresh adjudication.

The Tribunal condoned the delay in filing appeals before the Commissioner of Income Tax (Appeals) due to reasonable causes, such as pursuing alternative remedies and personal circumstances. The Tribunal reversed the CIT(A)'s orders, directing a fresh adjudication on the issues raised by the assessee. The appeals were allowed for statistical purposes.

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Issues Involved:
1. Delay in filing appeals before CIT(A).
2. Jurisdiction of the Assessing Officer.
3. Levy of fees under Section 234E.
4. Obligations regarding deduction of tax at source.
5. Applicability of Section 200A from 01.06.2015.
6. Reasonable cause for delay in filing TDS returns.

Issue-wise Detailed Analysis:

1. Delay in Filing Appeals Before CIT(A):
The primary issue in these appeals is the delay in filing appeals before the Commissioner of Income Tax (Appeals) [CIT(A)]. The assessee argued that the delay was due to pursuing alternative remedies, specifically by filing applications under Section 154 of the Income Tax Act, 1961, for rectification. The delay ranged from 876 to 1192 days. The assessee became aware that the appeals against the intimation under Section 200A should have been filed instead of appeals against the rectification orders under Section 154. The Tribunal noted that the assessee was engaged in the managing trustee’s daughter’s marriage, which contributed to the delay. The Tribunal found the reasons for the delay to be reasonable and sufficient, reversing the CIT(A)’s order and condoning the delay.

2. Jurisdiction of the Assessing Officer:
The assessee contended that the CIT(A) failed to appreciate that the order of the Assessing Officer was without jurisdiction. However, this issue was not adjudicated on merits by the CIT(A) due to the delay in filing the appeal.

3. Levy of Fees Under Section 234E:
The assessee argued that the fees under Section 234E were not leviable in the facts and circumstances of the case. The CIT(A) upheld the late fee levied by the Assessing Officer under Section 234E. The Tribunal set aside the CIT(A)’s order and directed the CIT(A) to adjudicate the issue on merits.

4. Obligations Regarding Deduction of Tax at Source:
The assessee claimed to have duly discharged its obligations concerning the deduction of tax at source. This issue was not addressed on merits by the CIT(A) due to the delay in filing the appeal.

5. Applicability of Section 200A from 01.06.2015:
The assessee argued that the levy of fees under Section 234E through Section 200A is applicable only from 01.06.2015. This argument was not considered on merits by the CIT(A) due to the delay in filing the appeal.

6. Reasonable Cause for Delay in Filing TDS Returns:
The assessee contended that the delay in filing TDS returns was due to circumstances beyond its control. The Tribunal found that the assessee had reasonable and sufficient cause for the delay, as it was pursuing alternative remedies and was engaged in the managing trustee’s daughter’s marriage.

Conclusion:
The Tribunal condoned the delay in filing the appeals before CIT(A) and set aside the CIT(A)’s orders, directing the CIT(A) to adjudicate the issues on merits after providing a reasonable opportunity to the assessee. The appeals were allowed for statistical purposes.

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