TaxTMI 
TaxTMI 
2022 (5) TMI 625
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....2021 for the AYs 2013-14, 2014-15 & 2015-16. Since the issues involved in all the appeals are identical, for the sake of convenience, these appeals are clubbed, heard together and disposed off in this consolidated order. In this regard, the Ld. AR submitted that as per the decision of the Hon'ble Supreme Court in SMW(A) No.3 of 2020, the period of limitation for filing the appeals under general laws and all special laws falling between 15/3/2020 and 28/02/2022 shall be excluded for calculating the delay. Considering the same, we hereby condone the delay of 157 days in filing the present appeals before the Tribunal and proceed to adjudicate the cases on merits. 2. In all the instant appeals, since the assesse has raised identical grounds,....
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....consideration. Aggrieved by the orders of the Ld. AO, the assessee filed appeals before the Ld. CIT(A) belatedly beyond the prescribed time limit specified under the Act. Before the Ld. CIT(A), the assessee has filed petitions explaining the belated filing of the TDS returns with a prayer for condonation of delay in all the appeals. Before the Ld. CIT(A) the assessee has also submitted that the delay in filing the appeals before the First Appellate Authority may be condoned to advance substantial justice on the ground that the issues involved on merits regarding levy of late filing fee U/s. 234E of the Act is now covered in favour of the assessee by various decisions as per which there is no provisions under the Act to levy late filing fee ....
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....In support of his view, the Ld. Counsel for the assessee relied on the decision of the Coordinate Bench of the Tribunal at Chennai in the case of Works Manager Govt. Central Automobile workshop, Chennai vs. ITO in ITA Nos. 2432 to 2442/Chny/2019, dated 26/10/2020. 5. Per contra, the Ld. DR relied on the orders of the Ld. Revenue Authorities and supported the view taken by the Ld. AO and the Ld. CIT (A). 6. We have heard both the parties and perused the materials available on record. We have also gone through the orders of the Ld. Revenue Authorities as well as the order of the Coordinate Bench of the Tribunal in the case of Works Manager Govt. Central Automobile Workshop, Chennai in ITA Nos. 2432 to 2442/Chny/2019 (supra) cited by the....
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....e U/s. 200A of the Act with effect from 01/06/2015 is held to be having prospective in nature and hence no late fee can be charged U/s. 234E of the Act, while processing TDS returns filed prior to 1/6/2015. 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 CIT(A), however, the Ld. 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 materials on record to establish that it....