ELIXIR ENTERPRISES AND HOTELS PRIVATE LIMITED,BANGALORE vs. THE ASSISTANT COMMSIONER OF INCOME TAX, TDS - CPC, GHAZIABAD

None appeared on behalf of the assessee, even though the case was adjourned on the last occasion at the specific request of the Representative of the assessee. Hence, we proceed to dispose of the appeals, without the presence of the assessee.

There is a delay of 63 days in filing the appeal for the assessment year 2013-2014 and delay of 210 days in filing the appeals for assessment years 2014-2015 and 2015-2016. The assessee has filed a petition requesting the Bench to condone the delay.

We have heard the learned DR on the preliminary issue. Having regard to the submissions made by the assessee in the 2 M/s.Elixir Enterprises and Hotels Pvt.Ltd. petition for condonation of delay, we are of the view that there is reasonable cause in filing these appeals before the Tribunal belatedly and no latches can be attributed to the assessee. Accordingly, we condone the delay and admit these appeals for adjudication.

Common issue is raised in these appeals and they pertain to the same assessee, hence these appeals were heard together and are being disposed of by this consolidate order. The solitary issue raised in these appeals is regarding levy of fee u/s 234E of the I.T.Act.

We have heard the learned DR and perused the record. We noticed that the assessee has filed appeals for each of the assessment years in respect of demand raised u/s 200A of the Act for belated filing of statement of TDS in Form No.24Q / 26Q for various quarters. In some of the cases, the assessee has filed rectification petition, based on which the demand has been reduced. The assessee has filed appeals before the learned CIT(A) challenging the demand still retained in rectification order passed u/s 154 of the Act in some of the cases and against intimations issued u/s 200A of the Act in other cases. The learned CIT(A) initially expressed the view that the assessee should have filed separate appeal in respect of each of the demand. It appears that the assessee made a request to the learned CIT(A) to consider the orders passed u/s 154 of the Act, as the relevant orders. The said plea of the assessee was accepted by the learned CIT(A), and accordingly, the learned CIT(A) observed that the order passed u/s 200A of the Act are not being considered for the purpose of the appeal.

6.1 It is pertinent to note that, as observed earlier, some of the orders appealed by the assessee are the orders passed u/s 200A of the Act, against which no rectification petition has been filed by the assessee. We noticed that the learned CIT(A) has not taken note of this aspect.