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2022 (1) TMI 822 - AT - Income TaxCondonation of delay in filing the appeal before the CIT(A) - delay of 636 days - Short deduction of TDS u/s 192 - order u/s 201(1) and 201(1A) - assessee bank had allowed the claim of its employees of LTC u/s 10(5) - reasons stated in Form No.35 was that the old bank manager was transferred and new bank manager was not aware of the order passed u/s 201(1) and 201(1A) - HELD THAT:- As rightly pointed out by the CIT(A), the reasons stated in Form No.35 is lacking substance. Even before the Tribunal, inspite of specific query, the learned AR has not produced any proof to show when the old bank manager was transferred and the new manager taken over charge. The learned AR was specifically asked when the new manager became aware of the order passed u/s 201(1) and 201(1A) of the I.T.Act. Though the learned AR had sought time and we had repeatedly granted adjournment, there is no information on the part of the AR for these queries raised by the Bench. The conduct of the assessee is such that there was clear negligence on its part and there is no equitable ground or substantial cause for condoning the delay of 636 days in filing the appeal before the CIT(A). Therefore, we are of the view that the CIT(A) is correctly dismissed the appeal in limine, without condoning the delay of 636 days in filing the appeal before him. For these reasons, the appeal of the assessee stands dismissed.
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