TMI Blog2021 (6) TMI 837X X X X Extracts X X X X X X X X Extracts X X X X ..... a reasonable cause and the delay attributable to it deserves to be condoned. CIT(A) by not condoning the same has erred. This is also when the adjustment was done by the CPC which was not permissible by the law in operation at that time. Hence, the delay ought to have been condoned. Hence, we set aside the order of learned CIT(A) and hold that delay ought to have been condoned. CIT(A) has further erred as after noting that he is not condoning the delay in filing the appeal, he has gone on a different tangent saying that actually this appeal is against the order under Section 154 of the Act, hence the issue on merits cannot be adjudicated - CIT(A) has further erred in going on to adjudicate the merits academically and rejecting the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dual, was the proprietor of a concern identified as Imaginary Friend Pictures which was stated to be engaged in the business of production of advertisement films. The CPC Bangalore levied the aforesaid interest under Section 234E of the Act. The other aspects of the case emanating out of the submission of the assessee before the learned CIT(A) as are under :- 2. The appellant vide letters dated 04.05.2019 and 15.05.2019 submitted that he was required to deduct tax at source on various payments made and, accordingly, he did so. Consequently, he was required to file the TDS return in Form 26Q for quarter-3 of the financial year 2012-13 on or before 15.01.2013. However, the same was filed on 26.07.2013. Due to the delay, the CPC-TDS l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m Pvt. Ltd. Vs DCIT(TDS) ITA No. 2971, 2972, 2973/M/2013 xv) Diamond Ship Brokers Pvt. Ltd. Vs ITO TDS ITA No. 4127, 4128, 4129/M/2015 xvi) Bhoja Vittal Shetty Vs ITO 1(2)(1) Mumbai ITA No. 4127, 4128, 4129/M/2015 xvii) Hitesh Shankar Shetty Vs DCIT(TDS) CPC ITA No. 3962, 3963/M/2015 xviii) Bhaskar Krishna Shetty Vs DCIT(TDS) CPC ITA No. 3964, 3965/M/2015 xix) Dinesh Kumar S Gupta Vs Vs DCIT(TDS) CPC ITA No. 4088/M/2015 xx) Arpana Motars Pvt. Ltd. Vs Vs DCIT(TDS) CPC ITA No. 4175, 4176/M/2015 2.1 As regards the delay in filing of appeal, the appellant stated that he initially received the order under Section 200A on 01.09.2013 in which demands were raised on various grounds. Since, it was fel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A.Y/quarter First CPC intimation date Due date of filing appeal Date of appeal filing Delay (Days) 26Q 2014-15(Q-3) 27.08.2014 26.09.2014 02.05.2018 1314 26Q 2013-14(Q-3) 01.09.2013 01.10.2013 30.04.2018 1672 26Q 2014-15(Q-1) 07.08.2014 06.09.2014 27.04.2018 1329 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted by the appellant are extraneous to the issue at hand requiring no further analysis. These would include the two specific decisions referred to by the ld. Authorised Representative during the course of hearing on May 31, 2019, viz., those of Swami Vivekananda Vidyalaya vs ACIT, CPC-TDS (ITA 2386/PUN/2017) dated 21.12.2017 of the ld. Appellate Tribunal, Panji and that of the ld. Appellate Tribunal, Indore, in a bunch of appeals of the State Bank Group in ITA No. 727/Ind/2017 dated 13.11.2018, which are both on merits and, hence, not required to be discussed. 4.7 In the end, the position obtaining is that the appeals under consideration have nothing to do with section 154 of the Act. Even if this infirmity is overlooked and the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erred as after noting that he is not condoning the delay in filing the appeal, he has gone on a different tangent saying that actually this appeal is against the order under Section 154 of the Act, hence the issue on merits cannot be adjudicated. Thereafter, the learned CIT(A) has further erred in going on to adjudicate the merits academically and rejecting the assessee s appeal without dealing with the case laws submitted. In the interest of justice, we remit the issue to file of learned CIT(A). Learned CIT(A) is directed to decide the appeal on merits by passing a speaking order as per law. Needless to add, assessee should be granted opportunity of being heard. 5. In the result, these appeals by the assessee stand allowed for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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