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2022 (4) TMI 333 - AT - Income TaxLevying fees u/s 234E for late filing of quarterly TDS return - appeal was dismissed on the ground of limitation - HELD THAT:- CIT(A) has dealt with the issue of limitation in a very exhaustive manner. To seek condonation of inordinate delay of as many as 1065 days, it was incumbent on the assessee to show sufficient cause for late filing of the appeal. This is more important when the orders, notices etc. were readily available in the digital mode on TRACES as noted by Ld. CIT(A) in para- 5.1 of the order. The assessee could not demonstrate any sufficient cause for late filing of the appeal. Similar is the position before us wherein no new material could be adduced by the assessee in support of its submissions. Therefore, the appeal has rightly been dismissed by Ld. CIT(A) and we see no reason to interfere in the same. Accordingly, the appeal stands dismissed.
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