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2020 (1) TMI 497 - ITAT BANGALORECondonation of delay - Demand raised u/s 200A - demand raised by way of fee u/s 234E for belated filing of Statement of TDS - CIT(A) in rejecting the appeals in limine as non-maintainable and defective - non cognizance of the default summary furnished by the assessee - CIT(A) has dismissed the appeals for the reason that the assessee did not enclose the copies of intimations issued u/s 200A - HELD THAT:- When the demand mentioned in the Default Summary is correct and further the demand raised u /s 234E is machine computed demand, in our view, no useful purpose will be served in insisting upon the copies of intimations, since the said intimations also would show the very same demand raised u/s 234E of the Act. Accordingly, we are of the view that the Ld CIT(A) should have proceeded to dispose of the appeals by taking cognizance of the default summary furnished by the assessee along with the return of income. Even though we have stated that the “Default summary” may be taken as the document depicting the demand, yet we have been informed by Ld D.R that the assessee could download the copies of intimations from the Income tax Site. Accordingly, we direct the assessee to download copies of intimations and if it is not able to download so, it may seek the assistance of the concerned authorities of Income tax department for downloading the intimations and after the copies of intimations are downloaded, they may be filed with Ld CIT(A). Accordingly we condone the delay that occurred between the date of intimation u/s 200A and the date of downloading of “Default Summary”. Accordingly, the assessee should have filed appeal from 30 days of date of downloading of “Default Summary”. The assessee may verify the same and if there is any delay, in the interest of natural justice, we allow an opportunity to explain the delay, if any, before Ld CIT(A), which shall be examined by Ld CIT(A) in accordance with law. CIT(A) has not adjudicated the appeals on merits. If there is delay in filing appeals after downloading of “Default summary”, the said delay also needs to be examined by Ld CIT(A). Accordingly, we are of the view that all the appeals under consideration are required to be set aside to the file of Ld CIT(A). appeals of the assessee are treated as allowed for statistical purposes.
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