Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2020 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (10) TMI 1326 - AT - Income TaxCondonation of delay - Levy of late filing fee under section 234E of the Act for belated filing of TDS returns - assessee had filed appeals beyond due date for the reason that at the time of introducing section 234E by the Finance Act, 2015, there was an ambiguity and no clear directions regarding levy of late filing fee under section 234E of the Act for belated filing of TDS returns - HELD THAT:- In case, the appeal is not filed within due date prescribed under the Act, then it is for the assessee to give sufficient reasons which prevented from filing of appeal within due date, but the reasons given by the assessee shall come within the expression 'sufficient cause'. Various Courts and Tribunals have explained the term "sufficient cause". As per the settled principle a case that arguable/favorable points/contention on merits should not be shut out on the presumption of limitation, leading to such a case being thrown out at the threshold itself in limine. The Hon'ble Supreme Court in the case of Collector, Land Acquisition Vs. MST Katiji and Others [1987 (2) TMI 61 - SUPREME COURT] while laying down principles for considering matters of condonation of delay in filing appeals have stated that substantial justice should prevail over technical considerations. ITAT, Bangalore Bench in the case of Dr. C. Fernandes Co-operative [2019 (1) TMI 1059 - ITAT BANGALORE] held that sufficient cause ought to be interpreted in a manner which subserves and advances cause of substantial justice. In this case, on perusal of record, we find that the reasons given by the assessee for not filing the appeals within the time allowed under the Act comes under the expression "sufficient cause" and hence, we are of the considered view that learned CIT(A) erred in not condoning the delay in filing appeals. Therefore, we condone the delay in filing appeals and restore the matter back to the file of the CIT(A) to decide the issues involved in these appeals on merits. Appeals filed by the assessee are treated as allowed for statistical purposes.
|