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Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN
Before: SHRI SATBEER SINGH GODARA & SHRI AMARJIT SINGH
ORDER PER BENCH : These assessee’s four appeals, ITA.Nos.81, 82, 83 & 84/Coch/2023, for assessment year 2013- 2014, arise against the CIT(A)-National Faceless Appeal Centre [in short the “NFAC”] Delhi’s as many Din and Order Nos. ITBA/NFAC/S/250/2022-23/1047600450(1), 1047600739(1), 1047600286(1), 1047599942(1), all dated 23.11.2022, in proceedings u/s.200A of the Income Tax Act, 1961 (in short “the Act”).
Heard both the parties. Case files perused.
It emerges during the course of hearing with the valuable assistance coming from both the parties that the learned CIT(A)-NFAC has refused to condone 2947, 2921, 2907 and 2947 days delay; appeal-wise respectively; thereby upholding the impugned sec.200A read with 234E late filing fee involving varying sums in the instant batch of cases.
Learned DR could hardly dispute the clinching fact that the foregoing late filing fee provision is applicable only from 01.06.2015 whereas the sole assessment year involved before us is assessment year 2013-2014 [different quarters]. That being the clinching fact, we conclude that once the assessee had filed it’s condonation application stating justifiable reasons beyond it’s control in the lower appellate proceedings and the impugned late filing fee itself is not leviable; we are of the considered view that case law Collector, Land Acquisition vs., MST Katiji [1987] 167 ITR 471 (SC) having settled the issue of condonation of delay long back that all such technical aspects must make a way for the cause of substantial justice, which is squarely applies in these assessee’s four appeals. The impugned delay is condoned in these assessee’s four appeals and the assessee’s instant sole substantive grievance challenging sec.200A r.w.s.234E penalty is deleted in above terms. Ordered accordingly.
These assessee’s instant four appeals ITA.Nos.81, 82, 83 and 84/Coch./2023 are allowed in above terms. A copy of this common order be placed in the respective case files.