TANALUR SERVICE CO-OP BANK LTD,MALAPPURAM vs. THE ACIT, GHAZIABAD

Shri Amaljith P.J., CA appeared on behalf of the assessee and Smt. J.M. Jamuna Devi, Sr. DR appeared on behalf of Revenue.

At the outset the learned A.R. of the assessee submitted that the appeals of the assessee have been dismissed in limini on account of delay in filing the appeals. It was further submitted the delay was because the orders of the assessing authority levying late fee under Section 234E of the Income Tax Act, 1961 was not served on the assessee. It was the submission of the learned A.R. that the assessee has no objection if the delay is condoned and the issue is restored to the file of the learned CIT(A) for readjudication. to 68/Coch/2021 2 M/s. Tanalur Service Co-op. Bank Ltd.

In reply the learned D.R. did not raise any serious objection in restoring the matter to the learned CIT(A) for adjudication on merits after condonation of delay. Apropos para 3.3 of the order of learned CIT(A) the reason for delay is seen to have been brought before the learned CIT(A). The learned CIT(A) has dismissed the appeals on the ground that the intimation was sent on two e-mail IDs. However, the claim of the assessee cannot be outrightly rejected. Assessees would normally respond to the levy. Further even on merits the issue is found to be in favour of the assessee. In these circumstances when technicality is pitted against merits technicality must step back. We are of the view that the delay in filing the appeals should be condoned and the issue decided on merits.

The CIT(A) has not decided the issue on merits. Hence the issue in these appeals are restored to the file of CIT(A) for adjudication on merits.

In the result, the appeals filed by the assessee are partly allowed for statistical purposes.