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2021 (6) TMI 837 - AT - Income TaxLevy of fee/interest u/s 234E of the Act by the CPC, Bangalore - CIT(A) was of the opinion that the delay was not to be condoned - Rectification application u/s 154 - HELD THAT:- The enabling provision for levy of fee/interest was not in the statute books at that time and hence, the assessee filed a rectification application u/s 154 - section154 application was rejected. Thereupon assessee filed appeal before the learned CIT(A) did not condone the delay. CIT(A) has erred in not condoning the delay pertaining to assessee’s appeal. The assessee was waiting for the outcome of application under Section 154 - This is 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 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. Appeals by the assessee stand allowed for statistical purposes.
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