Tribunal allows appeals, remands for fresh decision. Delays condoned, fair hearing emphasized.

The Tribunal allowed the appeals, overturning the dismissal by the ld. CIT(A) and remanding the matters for a fresh decision on merits. The delay in filing appeals against orders under sections 201(1) & 201(1A) of the Income Tax Act was condoned due to a genuine mistake by the tax consultant. The Tribunal emphasized the need for the assessee to have a fair hearing before any new orders are issued, ensuring the right to proper representation and consideration of the appeals.

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Issues:
1. Condonation of delay in filing appeals against orders under sections 201(1) & 201(1A) of the Income Tax Act.
2. Relief against wrongly holding the assessee as assessee in default for not deducting tax at source.
3. Treatment of appeals filed by the assessee against orders passed by the Assessing Officer.

Analysis:

1. The assessee filed three appeals against orders of the ld. CIT(A)-III, Jaipur arising from the Assessing Officer's orders under sections 201(1) & 201(1A) of the Income Tax Act for specific quarters of the financial year 2009-10. The primary issue was the condonation of delay in filing these appeals. The ld. CIT(A) dismissed the appeals citing lack of justified reasons for the delay of 502 days. The assessee explained the delay as a bonafide mistake by the tax consultant in filing one appeal instead of four separate appeals for each quarter. The Tribunal acknowledged the mistake as genuine and condoned the delay, remitting the matters back to the ld. CIT(A) for a decision on merits.

2. The second issue revolved around relief sought by the assessee against being wrongly held as assessee in default for not deducting tax at source from various interest payments. The ld. CIT(A) had raised demands under sections 201(1) and 201(1A) based on these defaults. The Tribunal found that the original appeal was filed within the limitation period, but due to a bonafide mistake, only one appeal was filed instead of four separate appeals. Consequently, the Tribunal allowed the appeals for statistical purposes, emphasizing the need for the assessee to be given a fair hearing before any fresh orders are passed.

3. The final issue addressed the treatment of appeals filed by the assessee against the orders passed by the Assessing Officer. The ld. CIT(A) initially treated the single appeal filed by the assessee as pertaining to the first quarter of the financial year 2009-10. Upon the assessee's objection, three separate appeals were filed with an explanation for the delay. The Tribunal recognized the factual correctness of the delay explanation due to a bonafide mistake and remitted the matters for a decision on merits, ensuring the assessee's right to a proper hearing.

In conclusion, the Tribunal allowed the appeals, setting aside the dismissal by the ld. CIT(A) and remitting the matters for a fresh decision on merits, emphasizing the importance of providing the assessee with a fair opportunity for hearing.

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