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2015 (4) TMI 1309 - AT - Income TaxCondonation of delay in filling appeal before the CIT(A) - Levy of penalty u/s 272A(2)(k) - failure of the assessee in furnishing the e-statements to the TDS Officer - substantial delay in furnishing the e-statements to the TDS Officers - reasons given by the assessee for the said delay includes lack of knowledge about the internet, lack of internet infrastructure, and amended provisions which are come into force by Finance (No.2) Act 2004, lack of man power in the Government offices etc - HELD THAT:- We find the Ld. CIT(A) did not condone the delay in filing the appeals before him despite the known and familiar problems troubling the citizens in general and the present assessee in particular. The problems are plenty that relates to infrastructure, man power, priority of duties of the staff. Further, we find that the assessee has duly deducted the tax and credited the same to the Government Account in time. It is also noticed this is the first default by the assessee in these matters. Considering the factual matrix specific to the assessee, we are of the opinion, that as the first time default, we should direct the Ld. CIT(A) condone the delay and adjudicate the issue on merits after granting an opportunity of being heard to the assessee. Accordingly, all the issue raised in the appeals are set aside t the file of the Ld. CIT(A). - Appeal of Assessee is allowed for statistical purposes.
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