M/S SENIOR QUALITY ASSURANCE ESTT L&S C/O OCF,CHANDIGARH vs. ACIT, CPC (TDS), VAISHALI

आदेश/Order

Per Sanjay Garg, Judicial Member:

These bunch of appeals have been preferred by the same appellant

against the respective orders of the Commissioner of Income Tax

(Appeals)-1, Chandigarh [hereinafter referred to as ‘CIT(A)’].

were heard together and are being disposed of by this common order.

barred by limitation period of 11 days. A separate application / affidavit

for condonation of delay has been filed by the Ld. Counsel for the

assessee, wherein, detailed reasons for delay in filing the appeals have

been furnished. It has been submitted that initially the assessee had filed

two appeals with this Tribunal i.e. one appeal per assessment year

involved. However, on perusal of the appeals, the Registry pointed out to

the assessee that in this case 08 appeals were required to be filed i.e. one

appeal each against the demand of fee u/s 234E of the Act for each of the

quarter. Hence, in this process the delay of 11 days had occurred.

considering the shortness of the delay period i.e. 11 days, we condone

the delay in filing these appeals .

ITA Nos. 1069 & 1070, 1093 to 1098-c-18- M/s Senior Quality Assurance Estt, L&S, Chandigarh 3 4. The appellant / Person Responsible in this case has contested the

raising of the demand on account of late filing fees for different quarters in

the intimation sent u/s 200A of the Income-tax Act, 1961 (in short 'the

Act').

to the impugned orders of the CIT(A) in this respect to state that in all the

orders, the Ld. CIT(A) has dismissed the appeals of the appellant being

barred by limitation and that the issues on merits have not been discussed

in any of the appeals by the Ld. CIT(A). The Ld. counsel has further

invited our attention to the affidavit of Lt. Col Neeraj Kumar Singh, a

responsible officer of the appellant, wherein, the chronology of the events

and the facts and circumstances have been stated because of which the

appeals could not be filed within the limitation period before the Ld.

CIT(A). The information made in the affidavit have been further

corroborated by various letters / correspondences entered into by the

appellant with the concerned Assessing officer to show that the appellant

was in regular correspondence with the concerned Assessing officer under

the bonafide belief that the Assessing officer was empowered to condone

the delay / waive of the late fee. It has also been pleaded that the appellant

being a Department of Government, Ministry of Defence, there was no

intention to violate or in any manner not to complete the statutory duties or

otherwise. Even the affidavit is of a Senior level Defence Services officer,

wherein, the details of all the correspondence and the reasons for the delay

in filing the appeals before the Ld. CIT(A) have been duly explained.

ITA Nos. 1069 & 1070, 1093 to 1098-c-18- M/s Senior Quality Assurance Estt, L&S, Chandigarh 4 6. Considering the above affidavit along with voluminous documents, which have been corroborated with the official copies of the letters /official correspondence, we are of the view, that the same constitute a sufficient cause for non-filing of the appeals within the limitation period and that the delay, if any, in filing these appeals was required to be condoned. We, therefore, set aside the orders of the CIT(A) and condone the delay, if any, in filing these appeals before the Ld. CIT(A) and restore the matter to the file of the CIT(A) to decide these appeals on merits after duly considering the submissions / evidences as may be furnished by the appellant in these appeals. In the result, all the appeals of the assessee are allowed for statistical purposes.

Sd/- Sd/- ( बी , आर . आर . कुमार / B.R.R. KUMAR) (संजय गग� / SANJAY GARG ) लेखा सद�य/ Accountant Member �या�यक सद�य /Judicial Member

Dated : 11.2.2019 “आर.के.” आदेश क� ��त�ल�प अ�े�षत/ Copy of the order forwarded to : 1. अपीलाथ�/ The Appellant 2. ��यथ�/ The Respondent 3. आयकर आयु�त/ CIT 4. आयकर आयु�त (अपील)/ The CIT(A) 5. �वभागीय ��त�न�ध, आयकर अपील�य आ�धकरण, च�डीगढ़/ DR, ITAT, CHANDIGARH 6. गाड� फाईल/ Guard File

आदेशानुसार/ By order, सहायक पंजीकार/ Assistant Registrar