TaxTMI 
TaxTMI 
2020 (10) TMI 1326
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....ntical and issues are common, for the sake of convenience these appeals were heard together and are being disposed off, by this consolidated order. 2. The assessee filed the following common grounds of appeal:- (a) The Commissioner of Income Tax (Appeals) erred in dismissed the appeal on the ground that the Petitioner did not give any specific reasons for the delay from 10.07.2015 to 29.03.2019, this is absolutely incorrect, in the grounds of appeal the Petitioner had pleaded that "The Petitioner humbly submits to the Ld. Commissioner of Income Tax (Appeals), that there is a delay in filing the appeal and requests the Ld. Commissioner of Income Tax (Appeals), to condone the delay due to the following facts. At ....
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....ssion "sufficient cause" ought to be interpreted in a manner which subserves and advances the cause of substantial justice. A case with arguable/favourable points/contentions on merits should not be shut out on the presumption of limitation, leading to such a case being thrown out at the threshold itself in limine. The Hon'ble Apex Court in the case of Collector, Land Acquisition Vs. MST Katiji and Others (1987) 167 ITR 471 (SC), while laying down the principles for considering matters of condonation of delay in filing appeals, has stated that substantial justice should prevail over technical considerations. Considering the aforesaid principles laid down by the Hon'ble Apex Court, the facts and peculiar circumstances of the case on ....
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.... late filing fee under section 234E before the learned CIT(A), but such appeals have been filed beyond due date specified under the Act. The assessee has filed petition for condonation of delay along with reasons before the CIT(A) and requested to condone the delay in filing appeals to advance substantial justice on the ground that the issues involved on merits regarding levy of late filing fee under section 234E of the Act is now covered in favour of the assessee by various decisions, as per which there is no provision under the Act to levy late filing fee before insertion of section 200A by Finance Act, 2015 w.e.f 01.06.2015. The learned CIT(A) dismissed the appeals filed by the assessee on the ground that the assessee failed to adduce an....
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....234E of the Act, while processing TDS returns filed prior to 01.06.2015. Based on subsequent judgments of various Courts and Tribunals, the assessee felt that appeal can be filed against intimation issued by the Assessing Officer levying late fee u/s. 234E of the Act. We further noted that the assessee has given above explanation before the CIT(A), however, the learned CIT(A) has not given any reason to discard the reasons given by the assessee for belated filing of appeals but simply dismissed the appeals filed by the assessee on the ground that the assessee did not bring any material on record to establish that it had taken all possible steps to file appeals within prescribed time or within reasonable period. No doubt, it is duty of the a....