SPECIAL JUDGE ASSAM GUWAHATI,GUWAHATI vs. ITO-TDS2, GUWAHATI

INCOME TAX APPELLATE TRIBUNAL: GAUHATI BENCH: GUWAHATI BEFORE SHRI RAJESH KUMAR, HON’BLE ACCOUNTANT MEMBER AND SHRI MANOMOHAN DAS, HON’BLE JUDICIAL MEMBER ITA No. 35-36 / GTY / 2025 AY 2014-15 Special Judge, Assam, Guwahati The ITO, TDS, Guwahati Dist & Session Judges, Court Campass, P.O. Panbazar Guwahati-781001 (Assam) TAN: SHLS03163G (Appellant) (Respondent)

Assessee By: Shri S.P. Bhati, FCA Department By: Shri Kaushik Ray, JCIT Date of Hearing: 08-07-2025 Date of Pronouncement: 06 .08.2025

ORDER PER MANOMOHAN DAS, JM The assessee filed this appeal against the order of the learned Commissioner of Income Tax (Appeals), ADDL / JCIT (A)-2 Noida (hereinafter referred to as the (“CIT(A)” dated 31.12.2024 passed under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as the ‘Act’) and pertains to the Assessment Year [AY] 2014-15.

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ITA No. 35-36 / GTY / 2025 Special Judge Assam-Vs- The ITO, TDS-2 AY: 2014-15 2. The brief facts of the case are that, the Centralized Processing Centre (CPC) for TDS has issued a demand notice under section 200A(1) of the Act on account of late filing of the TDS return for the fourth quarter of the AY 2015-16. The demand raised is Rs. 38,600 which includes Rs. 38,600 under section 234E of the Act. The assessee filed appeal before the learned CIT(A) challenging the levy of late filing fee under section 234E, contending that it is ultra vires and illegal. 3. The learned CIT(A) vide order dated 31.12.2024 dismissed the appeal of the assessee citing the reason that appeal was filed after a delay of approximately 7 years and 6 months and there was lack of sufficient cause for condonation of delay. 4. Being aggrieved, the assessee filed the present appeal before the Tribunal. 5. We observe that, the ld. CIT(A) dismissed the appeal of the assessee observing the lack of sufficient cause for delay in filing of the appeal by the assessee. The ld. CIT(A) did not admit the appeals of the assessee for consideration observing that the reasons cited by the assessee for delay in filing of the appeals as “not sufficient cause”. 6. We have considered the request of the Ld. AR for condoning the delay in filing of the appeal before the ld. CIT(A) and consider the case of the assessee on merit. After consideration of the request of the Ld. DR, for the interest of justice, we think it proper to condone the delay in filing of the appeals before the ld. CIT(A) by the assessee. The Ld. DR also has no objection in condoning the said delay on the part of the assessee in filing of the appeals before the ld. CIT(A). Accordingly, we set aside the order of the ld. CIT(A) dated 31.12.2024 and remand the case of the assessee to ld. CIT(A) for consideration afresh. In the mean time, we condone the delay in filing of the appeals before the ld. CIT(A) by the assesssee. Also, we direct the ld. CIT(A) to consider the appeals

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ITA No. 35-36 / GTY / 2025 Special Judge Assam-Vs- The ITO, TDS-2 AY: 2014-15 of the assessee on merit. Thus, we allow the appeals of the assessee for statistical purposes only. 7. In the result, the appeals of the assessee are allowed for statistical purposes only. Order pronounced in the open court on this 6th day of August, 8. 2025. Sd/- Sd/- ( Rajesh Kumar) (Manomohan Das) Accountant Member Judicial Member Date: 06 .08 .2025 Copy forwarded to:- 1. Special Judge, Assam, Guwahati, Dist & Session Judges, Court Campass, P.O. Panbazar, Guwahati-781001 (Assam) 2. The ITO, TDS-2, Guwahati 3. The Pr.CIT- ,Guwahati 4. The CIT(A), Central, NER, Guwahati 5. The DR, ITAT, Guwahati 5. Guard file By Order

Assistant Registrar ITAT, Guwahati / Kolkata

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