VEGAS ASSOCIATES,TIRUCHIRAPALLI vs. ACIT,CPC, BANGALORE

The grievance of the assessee in aforesaid appealsfor Assessment Years (AY) 204-15 & 2015-16 is common i.e., levy of Fees u/s 234E for late filing of Quarterly TDS returns. None has appeared for assessee. On the last occasions also, none appeared for assessee. Left with no option, & 178/Chny/2022 - 2 - we proceed to dispose-off the appeals on the basis of material on record. The Ld. Sr. DR pleaded for dismissal of the appeals on the ground that appeals were dismissed by first appellate authority for want of condonation of inordinate delay.

The Registry has noted a delay of 133 days in the appeal, the condonation of which has been sought by the assessee. Keeping in view the fact that the impugned orders were passed during lockdown period arising out of Covid-19 Pandemic, we condone the delay and admit the appeals for adjudication on merits. 3. These appeals arise out of the separate orders passed by learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [CIT(A)] on 09.09.2021 in the matter of demand raised by CPC (TDS) levying fees u/s 234E for late filing of quarterly TDS returns. 4. Upon perusal of impugned orders, it could be seen that the appeals were filed by the assessee with inordinate delay of 1494 days for AY 2014-15 and 1365 days for AY 2015-16. In support of condonation, the assessee submitted that it was under the bona fide impression that fee u/s 234E was not leviable prior to 01.06.2015 and the same need not be paid by the assessee. However, Ld. CIT(A), in an elaborate manner, refused to admit the appeals on the ground that the inordinate delay remained unsubstantiated without any plausible explanation. Aggrieved, the assessee is in further appeal before us. 5. After going through the impugned orders, we concur with the adjudication of Ld. CIT(A). It was incumbent on the assessee to show sufficient cause for inordinate late filing of the appeal. However, the assessee could not demonstrate any sufficient cause for late filing of the & 178/Chny/2022 - 3 - appeals. Accordingly, the appeals have rightly been dismissed by Ld. CIT(A) and we see no reason to interfere in the same. 6. Both the appeals stands dismissed. Order pronounced on 12th May, 2022.