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Income Tax Appellate Tribunal, JAIPUR BENCHES ‘B’ JAIPUR
Before: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1221/JP/2018
आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES ‘B’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1221/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2013-14 (24Q, 2nd Qtr.) cuke Assistant Controller of Stores ACIT, CPC Vs. AVVNL, Ajmer (TDS), AVNL Circle Store, G.C. Road, Ghaziabad Madar, Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. JDHA02933A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Ankur Salgia (CA) jktLo dh vksj ls@ Revenue by : Smt. Monisha Choudhary (Addl. CIT) lquokbZ dh rkjh[k@ Date of Hearing : 04/02/2021 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 09/02/2021 vkns'k@ ORDER PER: VIKRAM SINGH YADAV, A.M. This is an appeal filed by the assessee against the order of ld. CIT(A), Ajmer dated 09.08.2018 wherein he has confirmed the levy of fees amounting to Rs. 14,400/- u/s 234E by the ACIT, CPC (TDS), Ghaziabad.
At the outset, it is noted that the appeal of the assessee has been dismissed and not admitted by the ld. CIT(A) for the reason that there was delay in filing the appeal before him.
After hearing both the parties and considering the facts of the case as well as the affidavit filed by the assessee, we find that there was reasonable cause for the delay in filing the appeal due to non-receipt of 2 Assistant Controller of Store, Ajmer Vs. ACIT, CPC, (TDS), Ghaziabad intimation and demand notice, and keeping into account, the principle of substantial justice, the delay so happened in filing the appeal before the ld CIT(A) is hereby condoned and the matter is remitted back to the file of ld. CIT(A) to adjudicate the same on merits.
In the result, appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open Court on 09/02/2021.