TaxTMI 
TaxTMI 
2012 (6) TMI 474
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....nds: "1. That the learned Commissioner of Income tax(Appeals)-III, Lucknow erred in law and on facts by rejecting the reason for delay of 4 days, in filing the appeal, as not being reasonable cause, on the presumption: a. That every Senior Manager, because of his position of being, the Drawing and Disbursing Officer would have all requisite knowledge of complying with complicated TDS law and provisions and of details of all past TDS returns etc, required to prepare the appeal for defending the bank, and b. That the absence of the officer performing the functions of Tax deduction at source, depositing the tax filing of quarterly returns, issuance of TDS certificates etc, regularly for the bank, does not lead to defecit i....
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....DCIT(TDS), Lucknow levied the interest u/s 201 & 201(1 A) of the Act. 4. The assessee carried the matter to learned CIT(A) and explained the delay of four days in filing the TDS return by stating as under: "This is to bring your kind notice that the subject appeal could not be filed on time as the officer, who was handling the section and related files was under transfer and relieved from the branch on 17/04/2010 and no officer was attending the seat. Further, the matter is also quite old and the related papers are hardly traced. Under the circumstances, we request you to condone the delay in filing the subject appeal." 4.1 The learned CIT (A) did not find merit in the above submissions of the assessee and dismissed the appeal b....
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...., were not considered to arrive at the conclusion that no tax was payable by any of the employees to the Department in respect of their income for the year. It was contended that the learned CIT (A) without considering the documents and the explanation of the assessee decided the issue against the assessee by passing a non-speaking order. 6. In his rival submissions, the learned D. R. strongly supported the order of the learned CIT (A). 7. After considering the submissions of both the parties and the material on record, it is not in dispute that there was a delay of short period i.e., 4 days in filing the appeal before the learned CIT (A). For the said delay the assessee had a plausible explanation because the person who was assigned ....
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.... view and keeping in view the ratio laid down by the Hon'ble Supreme Court in the aforesaid referred to case, the learned CIT (A) is directed to condone the delay and admit the appeal for adjudication. 7.3 Furthermore the learned CIT (A) while dismissing the appeal of the assessee on merit had stated that the appeal was not maintainable as no assessment was made but only an order for charging of interest has been passed. In our opinion, the learned CIT (A) was not justified in not admitting the appeal for this reason that the assessment was not framed because the proceedings for charging the interest u/s 201 and 201(1A) of the Act can be initiated independently from the assessment. 7.4 Moreover, as per the provisions contained in sect....