TaxTMI 
TaxTMI 
2020 (1) TMI 497
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.... and 2014-15. Since the issue urged in these appeals is identical in nature, they were heard together and are being disposed of by this common order, for the sake of convenience. 2. All these appeals are barred by limitation by 33 days. The assessee has filed a petition requesting the bench to condone the delay. It is stated in the petition that the appeal papers were prepared initially for assessment year wise. Later it came to the knowledge of the assessee that separate appeal is required to be filed for each of the quarter for which the Ld CIT(A) has passed the order. It is submitted that the managing director is located in Mumbai and was also travelling. Hence it took some time in transmission and re-transmission of documents causing d....
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....he Act, it filed appeals before Ld CIT(A) challenging the demand. However, the Ld CIT(A) observed that the assessee has not filed copies of intimations issued u/s 200A of the Act and hence the appeals are defective. The Ld CIT(A) took the view that the "default summary" furnished by the assessee is only an advisory letter and the assessee could not prefer any appeal against the advisory letter. Even though the Ld CIT(A) took the view that the appeal is also belated, he did not adjudicate the same for the reason that he had already dismissed the appeals as defective. 6. The Ld A.R submitted that the assessee can prefer an appeal before Ld CIT(A) u/s 246A of the Act against an order where the assessee denies his liability to be assessed un....
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....ed, then there is reasonable cause for the delay, since the assessee has not received the relevant intimations. Accordingly, she prayed that the delay, if any, in filing appeals before Ld CIT(A) should be condoned. 8. The Ld D.R, on the contrary, supported the orders passed by Ld CIT(A). She submitted that intimations are sent by electronic mode and it is quite possible that the assessee might not have seen the e-mail message. She further submitted that the assessee could also download copies of intimations. She further submitted that it is necessary to enclose the orders appealed against. Since the assessee did not enclose the copies of those orders, the appeal papers are rendered defective and hence the Ld CIT(A) was constrained to dismi....
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.... has preferred appeals before Ld CIT(A). However the Ld CIT(A) has considered the appeals to be defective, since the assessee did not enclose copies of intimations along with the appeal memo. 11. At this stage, a specific query was raised by the bench to the Ld D.R as to whether the (a) data given in Default Summary is Correct? And (b) whether those data is amenable to modification by the assessee. The Ld D.R admitted that the data given in Default Summary is correct and further those data cannot be modified. Hence, the pending demand shown in the Default summary should be taken as correct. There is no dispute that the default summary also depicts outstanding demand raised upon the assessee u/s 234E of the Act. 12. When the demand me....