2020 (8) TMI 408

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....: These three appeals by the assessee are directed against three separate orders of ld. CIT(A)-III, Jaipur all dated 09.11.2018 arising from the order passed by the Assessing Officer U/s 201(1) & 201(1A) of the Income Tax Act for 2nd 3rd and 4th quarters of financial year 2009-10 relevant to the assessment year 2010-11. The assessee has raised common grounds in these appeals:- "1. Unde....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....lowing the relief against wrongly holding the assessee as assessee in default of not deducting the tax at source out of interest payments to CEO, Zila Parishad RDS, Jaipur-MPLAD-K.L. Balmiki of Rs. 5,734 and thereby raising of demand u/s 201(1) of Rs. 5,907/- and demand u/s 201(1A) of Rs. 5,316/-, totaling to demand of Rs. 11,223/-. 4. Under the facts and circumstances of the case, the Ld....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....assed by the AO in respect of 4 quarters. The ld. CIT(A) treated the appeal filed by the assessee as the appeal against the orders passed by the AO in respect of first quarter of financial year 2009-10 and thereby decided the said appeal. On this objection raised by the ld. CIT(A) the assessee filed three separate of appeals on 19.09.2018 with an application for condonation of delay explaining the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... order was passed quarterly and combined appeal filed for all the four quarters on 20.04.2017 which is not as per law as separate demand notice were issued the each quarter, so the appeal will be filed separately for each quarter but appellant not filed. Therefore I am the view that there was no genuine cause which prevent the appellant to file the appeal in time. Hence, I reject the cond....