2015 (4) TMI 1309

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.... the Revenue : Shri Umesh Pathak. ORDER Per D. Karunakara Rao, AM : There are four appeals under consideration filed by the assessee, against the common order of the Ld. CIT(A) Allahabad, dated 13.06.2014 for the A.Ys. 2008-09 to 2011-12. 2. The issue raised in appeal relate to levy of penalty u/s 272A(2)(k) of the Act for failure of the assessee in furnishing the e-statements to the T....

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.... hearing the assessee, the ld. Counsel refused to condone the delay. He accordingly, dismissed all these appeals at the admission stage itself. 3. Aggrieved with the said orders assessee filed the appeals before us in time. With the ground the Ld. CIT(A) has not appreciated the reasonable cause in furnishing the appeals before him belatedly. 4. Before us, in connection with the request of co....

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....ders of the revenue, we find the Ld. CIT(A) did not condone the delay in filing the appeals before him despite the known and familiar problems troubling the citizens in general and the present assessee in particular. The problems are plenty that relates to infrastructure, man power, priority of duties of the staff. Further, we find that the assessee has deuly deducted the tax and credited the same....