2018 (6) TMI 66

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....n 20/12/2010 and during the survey it was noticed that the assessee failed to deduct tax at source u/s. 194A of the IT Act from the interest paid/credited to various persons. The Assessing Officer, therefore, initiated proceedings and passed the order u/s. 201(1) of the Act on 25/10/2012 with a demand of Rs. 5,06,336/-. 3. The assessee went in appeal before the CIT(A). The CIT(A) observed that there was a delay of 426 days in filing the appeal him. . Before the CIT(A), the assessee filed a condonation petition as under: "The above delay in filing the appeal was caused due to reasons totally beyond the control of your petitioner that the concerned department has inadvertently omitted to take the necessary steps for filing the appeal on ti....

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.... has raised a demand of Rs. 506336/- towards non-deduction of TDS, on the ground that the appellant had not filed the appeal within the prescribed limit. 2) The ld. CIT(A) ought to have found that the delay was caused due to reasons totally beyond the control of the appellant, which was not intentional. The Ld. CIT(A) ought to have condoned the delay in filing the appeal and considered the appeal on merits of the case. 6. We have heard the rival submissions and perused the record. The assessee has filed the condonation petition signed by the General Manager of the Cooperative Bank along with the affidavit explaining the reasons for the delay as under: "1. The petitioner is Cooperative Bank, operating with more than 50 branches in the D....