MANGARAJ MINERALS PVT. LTD,BHUBANESWAR vs. ITO(TDS)-1, BHUBANESWAR

Shri K.K.Bal, ld AR appeared for the assessee and Shri S.C.Mohanty, Shri K.K.Bal, ld AR appeared for the assessee and Shri S.C.Mohanty, Shri K.K.Bal, ld AR appeared for the assessee and Shri S.C.Mohanty, ld Sr DR appeared for the revenue. ld Sr DR appeared for the revenue.

It was submitted by ld AR that the assessee had filed a single appeal against a Recovery Letter issued by the Assessing Officer in respect of demand for three financial years being 2012-13, 2013-14 & 2014-15. It was the submission that multiple appeals were supposed to be filed before the ld CIT(A). It was the submission that separate appeals were required to be filed for each of the demand notice for each of the quarters as this related to levy of interest u/s.234E of the Act. It was the submission that as a single appeal had been filed before the ld CIT(A) in place of 10 appeals required to be filed, the ld CIT(A) had dismissed the appeal in limine. It was the submission that the assessee has filed the requisite separate appeals before the ld CIT(A) on 29.9.2022 and the defect in filing the appeals has been cured. It was the prayer that the ld CIT(A) may be directed to dispose the appeals in lieu of the present appeal. It was the submission that adequate opportunity has not been granted by the ld CIT(A) to rectify the defect insofar as the appeal had been filed during the peak of the Covid pandemic. It was the submission that the issues may be restored to the file of the ld CIT(A) for readjudication after granting the assessee adequate opportunity to rectify the defect, if any.

In reply, ld Sr DR vehemently supported the order of the ld CIT(A). It was the submission that separate appeals had to be filed for each of the quarters. As the assessee had filed a single appeal, the ld CIT(A) was right in dismissing the appeal filed by the assessee.

We have considered the rival submissions. A perusal of the order of the ld CIT(A) shows that the ld CIT(A) has recognized the factum of the defect in filing of single appeal in respect of multiple demand notices. Having recognized the said defect, it was incumbent upon the ld CIT(A) to grant the assessee adequate opportunities to rectify the defects. In any case, the assessee submits that he has filed separate independent appeals and rectified the defects on 29.9.2022. This being so, in the interest of justice, the issues in this appeal are restored to the file of the ld CIT(A) for readjudication after granting the assessee adequate opportunity to rectify the defect in filing the appeals, if any.

In the result, appeal of the assessee stand allowed for statistical purposes