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Income Tax Appellate Tribunal, “A” BENCH, CHENNAI
Before: HON’BLE SHRI MAHAVIR SINGH & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aggrieved by levy of fees u/s 234E for late filing of TDS returns, the assessee is in further appeal before us for various quarters of to 64/Chny/2022 - 2 - Assessment Years (AY) 2013-14 to 2015-16. The impugned orders have not admitted the appeals of the assessee for want of condonation of delay since the assessee did not prefer any condonation petition before first appellate authority. However, Ld. AR submitted that affidavit for condonation of delay dated 14.11.2019 was filed on 30.11.2021 which is duly supported by the e-proceedings response acknowledgement as kept on record. After going through these documents, we concur with the submissions of Ld. AR that the documents filed by the assessee have been overlooked by Commissioner of Income Tax (Appeals), National Faceless Appeal Center.
Therefore on the given facts and circumstances, we set aside the impugned orders and restore the appeals back to the file of Ld. CIT(A) to consider assessee’s condonation of delay and if the delay is condoned, adjudicate the issue on merits. The assessee would be afforded sufficient opportunity of hearing.
All the appeals stand allowed for statistical purposes.
Order pronounced on 12th May, 2022.