2020 (5) TMI 594

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....ised in all the years are being reproduced from ITA No. 2173/Chny/ 2019 for assessment year 2013- 14: "1. For that the order of Commissioner of Income Tax (Appeals) is contrary to law, facts and circumstances of the case to the extent prejudicial to the interest of the appellant and at any rate is opposed to the principles of equity, natural justice and fair play. 2. For that the Commissioner of Income Tax (Appeals) failed to appreciate that the order of the Assessing Officer is without jurisdiction. 3. For that the Commissioner of Income Tax (Appeals) erred in not condoning the delay in filing the appeal before him. 4. For that the Commissioner of Income Tax (Appeals) failed to appreciate that the appell....

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....13 Date of order u/s. 154 25.06.2016 25.06.2016 25.06.2016 25.06.2016 Date of filing CIT(A) appeal against order u/s. 154 09.06.2018 09.06.2018 09.06.2018 09.06.2018 Date of CIT(A) order against 154 appeal 27.06.2018 27.06.2018 27.06.2018 27.06.2018 Date of filing appeal before ITAT against CIT(A) order 27.08.2018 27.08.2018 27.08.2018 27.08.2018 Date of ITAT hearing 08.01.2019 08.01.2019 08.01.2019 08.01.2019 Date of withdrawal of appeal before ITAT 08.01.2019 08.01.2019 08.01.2019 08.01.2019 Date of filing appeal before CIT(A) against intimation u/.s 200A 28.02.2019 28.02.2019 28.02.2019 28.02.2019 Date of CIT(A) order against 200A ....

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....ling appeal against 200A intimation 1646 1646 1646 1646 1650 ITA No. 2181/Chny/2019 2182/Chny/2019 2183/Chny/2019 2185/Chny/2019 2184/Chny/2019 A.Y and Quarter 2015-16(Q1) 2015-16(Q2) 2015-16(Q3) 2015-16(Q4) 2015-16(Q4) Particulars Form 26Q Form 26Q Form 26Q Form 24Q Form 26Q Date of (receipt of) intimation u/s. 200A 23.06.2015 23.06.2015 26.06.2015 05.10.2015 07.08.2015 Date of order u/s. 154 26.06.2016 25.06.2016 30.04.2016 02.07.2016 20.06.2016 Date of filing CIT(A) appeal against order u/s. 154 11.06.2018 11.06.2018 11.06.2018 11.06.2018 11.06.2018 Date of CIT(A) order against 154 appeal 27.06.2018 27.06.20....

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....ee is a charitable trust and has filed appeal before CIT(A) against the intimation u/s. 200A of the Income Tax Act, 1961 (hereinafter 'the Act') passed by DCIT, Central Processing Cell (TDS), Chennai. The assessee contended that these appeals should have been filed within 30 days from the service of intimation u/s. 200A of the Act before CIT(A), the details of each appeal is reproduced above. These appeals were however filed admittedly with the delay beyond the time allowed for filing of these appeals, delay ranging from 876 to 1192 days. The Ld. Counsel for the assesse stated assesse was pursuing alternative remedy before the AO and consequent appellate proceedings against the orders passed u/s. 154 of the Act. The Ld. Counsel for the asse....

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....of the Act is 1876 days in this appeal which is maximum out of these appeals. Before us now the assesse counsel stated that it was only at the time of hearing before the Tribunal that the assessee became aware that the appeals which were filed against the intimation passed u/s. 154 of the Act were not maintainable in terms of s. 246A r/w s. 253 of the Act and that the appeals should have been filed against the original intimation issued by Assessing Officer u/s. 200A of the Act. 4. In view of the above facts, the Ld. Counsel further stated that in the meantime the management got engaged with the preparation for its managing trustee's daughter's marriage and hence, the appeals were further delayed and it was only after the marriage....

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.... circumstances of the case. We noted that the assessee has taken steps to file all these appeals with the relevant appellate authority but was pursuing only alternative remedy by filing application u/s. 154 of the Act i.e., rectification proceedings were taken up to the Tribunal and consequently, the assessee was made aware by their Chartered Accountant about the consequences of these rectification proceedings, the assessee immediately prepared the appeals and filed with the CIT(A) against intimation u/s. 200A of the Act. Admitted facts are that the assessee was pursuing alternative remedy, even though the delay is very long, we feel that the assessee has reasonable and sufficient cause for not filing these appeals against intimation u/s. 2....