2018 (9) TMI 1407

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.....M. This is an appeal filed by the assessee against the order of Ld. CIT(A)-03, Jaipur dated 16.05.2018 for A.Y. 2012-13 wherein appeal of the assessee against the levy of late filing fee u/s 234(E) was dismissed at the admission stage on account of delay in filing the appeal by rejecting the condonation petition filed by the assessee. 2. Briefly stated the facts of the case are that an inti....

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....3. Before us, the ld. AR referred to the affidavit filed by the assessee and submitted that initially on receipt of the intimation, the assessee took advise and consultations from his Tax Consultant and the Tax Consultants at that point in time had advised him that there is no provision for filing appeal against the intimation issued u/s 200A of the Act. Thereafter, in November, 2016, the Tax Cons....

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....nd the matter may kindly be set aside to the file of the ld. CIT(A) for deciding on merit. 4. The ld. DR is heard who has opposed the condonation petition. At the same time, he fairly submitted that earlier there was no provision for filing the appeal against the intimation issued u/s 200A of the Act and the said intimation has been made appealable subsequently with the effect from 01.06.2015. ....

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....ent in November, 2016, he advised the assessee that provisions have now been provided in the statue to file such an appeal and thereafter, the assessee has filed the present appeal on 22.11.2016. The said explanation of the assessee in delay in filing the appeal is a bonafide explanation and we see no reasons to see any malafide in the same. Further, the assessee has relied on the advise of his Ch....