2020 (11) TMI 896

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....two appeals by the assessee are directed against two separate orders of ld. CIT(A), Ajmer both dated 11.05.2017 for the financial years 2012-13 Q. 4th and 2013-14 Q. 4th arising from intimation by the AO on 23.12.2013 and 19.09.32014 respectively U/s 200A of the Act whereby the AO made adjustment on account of late filing fees U/s 234E of the Act. 2. The hearing of these appeals was concluded t....

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....rt from this application for condonation of delay neither any supporting affidavit nor any documentary evidence has been filed by the assessee. The DR has vehemently opposed to the condonation of delay in filing these appeals and submitted that the assessee is a habitual defaults in submitting TDS statement as well as filing the appeal before the ld. CIT(A). He has further pointed out that even th....

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....in filing the appeal before the ld. CIT(A). The intimation has issued on 23.12.2013 which was challenged by the assessee by filing the appeal on 29.02.2016 which shows that there is more than two years delay. Even before the ld. CIT(A) the assessee has not explained any cause of delay in filing the appeal. The ld. CIT(A) has dismissed the appeal of the assessee as not maintain such being barred by....

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....to each other cause of substantial justice has to be preferred however, it does not mean that litigant gets free licence to approach the court at its will. In the case in hand despite the fact that the appeals of the assessee were dismissed by the ld. CIT(A) due to inordinate delay the assessee has again approach this Tribunal after about 20 months from the impugned order of the ld. CIT(A) and hen....