THE CONGREGATION OF THE SISTERS OF THE CROSS OF CHAVANOD,TIRUCHIRAPALLI vs. ACIT, CPC-TDS , GHAZIABAD

आयकर अपीलीय अिधकरण ‘सी’ �ायपीठ चे�ई म�। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI माननीय +ी मनोज कुमार अ/वाल ,लेखा सद3 एवं माननीय +ी मनु कुमार िग7र, �ाियक सद3 के सम8। BEFORE HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM AND HON’BLE SHRI MANU KUMAR GIRI, JM आयकरअपील सं./ ITA No.71/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2013-14) & आयकरअपील सं./ ITA No.72/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2014-15) & आयकरअपील सं./ ITA No.73/Chny/2024 (िनधा9रणवष9 / Assessment Year: 2015-16) The Congregation of the sisters of ACIT- CPC TDS the cross of Chavanod Ghaziabad बनाम/ Vs. Holy Cross Provinciliate, Puthur, Tiruchirapalli-620 017. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AAATT-4867-G (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ� कीओरसे/ Appellant by : Shri K. Meenakshi Sundaram (ITP) - Ld .AR � थ�कीओरसे/Respondent by : Shri R. Clement Ramesh Kumar (CIT)-Ld. DR सुनवाई की तारीख/Date of Hearing : 16-04-2024 घोषणा की तारीख /Date of Pronouncement : 16-04-2024 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)

has dismissed the appeals for want of condonation of inordinate delay of more than 6 to 8 years. 2. The Registry has noted delay of 116 days in the appeals, the condonation of which has been sought by Ld. AR on the strength of affidavit of Head of assessee-institution. Considering the contents of the affidavit as well as considering the nature of assessee-institution, the delay is condoned and the appeals are admitted for adjudication. 3. Admittedly, the quarterly TDS returns were filed with a delay and accordingly, impugned fees has been levied on assessee u/s 234E. The assessee preferred further appeal against the same with inordinate delay of 8 years for AY 2013-14, 7 years for AY 2014-15 and 6 years for AY 2015-16. The Ld. CIT(A) did not admit the appeal for want of condonation of inordinate delay. Aggrieved, the assessee is in further appeal before us. 4. During hearing, nothing could be shown to us that would explain inordinate delay in filing the first appeals. The Ld. CIT(A) has dealt with the issue of limitation in a very exhaustive manner in the impugned order. To seek condonation of inordinate delay, it was incumbent on the assessee to show sufficient cause for late filing of the appeals. However, the assessee could not demonstrate any sufficient cause for late filing of the appeals. Similar is the position before us wherein no new material could be adduced by the assessee in support of its submissions. Therefore, the appeal has rightly been dismissed by Ld. CIT(A) and we see no reason to interfere in the same. Accordingly, the appeal stands dismissed.

Sd/- Sd/- (MANU KUMAR GIRI) (MANOJ KUMAR AGGARWAL) �ाियक सद3 / JUDICIAL MEMBER लेखा सद3 / ACCOUNTANT MEMBER चे3ई Chennai; िदनांक Dated : 16-04-2024 DS आदेशकीTितिलिपअ/ेिषत/Copy of the Order forwarded to : 1. अपीलाथ�/Appellant 2. � थ�/Respondent 3. आयकरआयु</CIT 4. िवभागीय�ितिनिध/DR 5. गाडAफाईल/GF