TaxTMI 
TaxTMI 
TaxTMI 
2020 (5) TMI 594
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....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 appellant had sufficient reasonable cause for the delay in filing the appeal ....
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.....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 appeal 20.05.2019 20.05.2019 20.05.2019 20.05.2019 No. of days delay in filing appeal against 200A intimation 1876 1876 1876 1876 ITA No. 2177/Chny/2019 2178/Chny/2019 2179/Chny/2019 2180/Chny/2019 2187/Chny....
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....8.2015 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 27.06.2018 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 27.08.2018 Date of ITAT hearing 08.01.2019 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 08.01.2019 Date of filing appeal before CIT(A) against intimation u/.s 200A 01.03.2019 01.03.2019 01.03.2019 01.03.2019 01.03.2019 Date of CIT(A) ord....
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....y before the AO and consequent appellate proceedings against the orders passed u/s. 154 of the Act. The Ld. Counsel for the assessee before us stated that the assessee received order passed u/s. 154 of the Act i.e. rectification order on the instance of the assessee against the intimation u/s. 200A of the Act (Q.II) for the assessment year 2013-14. It was contended that the assessee aggrieved by the order of late fee u/s. 234E of the Act but not inadvertently filed appeal before the CIT(A) against the orders passed on the intimation passed u/s. 200A of the Act but filed appeals against the orders passed u/s. 154 of the Act. The CIT(A) vide order dated 27.06.2018 dismissed the appeals of the assessee and upheld the late fee levied by the As....
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....anaging trustee's daughter's marriage and hence, the appeals were further delayed and it was only after the marriage of the managing trustee's daughter appeals were filed against the intimation passed by Assessing Officer u/s. 200A of the Act. These appeals were then drafted by concerned Chartered Accountant and the assessee signed these appeals on 26.02.2019 and these were filed finally online on 28.02.2019 for various quarters indicating the total delay as mentioned in the above table. 5. In view of the above reasons, the Ld. Counsel prayed that the delay was due to the fact that the alternative remedy being pursued by the assesse and due to this reason the assessee could not file appeals against intimation u/s. 200A of the Act and t....