SAMBHAJIRAO SHINDE JUNIOR COLLEGE(VOCATIONAL EDN),SOLAPUR vs. ACIT CPC(TDS), GHAZIBAD

2. Originally these cases were posted before us to consider the appeals for early hearing as per the request application of the assessee. However, on hearing the parties, the issue arising thereof from these appeals pertains to the condonation of delay in filing these appeals before the Ld. CIT(Appeals) and the issue of charging fees u/s.234E of the Income Tax Act, 1961 (hereinafter referred to as „the Act‟).

The Ld. Counsel for the assessee taking for the assessment year 2013-14 (24Q-Q2) as lead case demonstrated the fact that the Ld. CIT(Appeals) has not adjudicated the rights and liabilities of the parties nor has given any findings on merits in all these cases. The Ld. CIT(Appeals) has simply dismissed these appeals on the grounds that there were delay in filing of the said appeals before him. The assessee even has tried to convince the Ld. CIT(Appeals) by filing condonation petition for delay as well as reasons for such delay. However, the Ld. CIT(Appeals) as evident from his order was not convinced with the reasonableness of the reasons provided by the assessee for such delay and dismissed all these appeals solely on the ground of delay in filing of the appeals. In the lead case in ITA No.2080/PUN/2019 for the assessment year 2013-14 (24Q-Q2) at Para 4 of the Ld. CIT(Appeals)‟s order, these facts are enumerated.

We have perused the case records placed before us and the reasons submitted by the assessee before the Ld. CIT(Appeals) for late filing of such appeals. We are of the considered view that every Quasi-Judicial Authority in the interest of justice should try to provide reasonable opportunity of hearing to the assessee and complete the hearing and dispose of the matter on merits. The Ld. DR before us also conceded to these facts and did not raise any objection if these matters were remanded back to the file of the Ld. CIT(Appeals) for re-adjudication on merits. In respect thereof, we set aside the respective orders of the Ld. CIT(Appeals) and remand the same back to their files for re-adjudication on merits while complying with the principles of natural justice and as per law.

Therefore, all these 12 appeals are taken as heard and as per observations aforesaid, all the appeals of the assessee are allowed for statistical purposes.

In the result, all the appeals of the assessee are allowed for statistical purposes. Order pronounced on 14th day of June, 2021. Sd/- Sd/- R.S.SYAL PARTHA SARATHI CHAUDHURY VICE PRESIDENT JUDICIAL MEMBER पुणे / Pune; ददनाांक / Dated : 14th June, 2021 SB