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2022 (5) TMI 728 - ITAT BANGALORELate fee u/s. 234E r.w.s 200A - delay in filing statement of TDS within the prescribed time - Sufficient cause of delay - HELD THAT:-. Considering the principles laid down in Equipment Fabricators [2021 (11) TMI 213 - ITAT BANGALORE] in construing the expression “sufficient cause” the principle of advancing substantial justice is of prime importance and the expression “sufficient cause” should receive a liberal construction. In our considered view the ill health of the MD of the assessee due to which he could not concentrate on the business matter is a ‘sufficient cause’ for delay in filing the appeal before us.. We therefore condone the delay of 108 days in filing the appeal and admit the appeal for further adjudication on merits. While arguing on merits the learned AR reiterated the submissions made before the lower authorities and the learned DR supported the stand of the revenue as reflected in the order of the CIT(A). It is not in dispute that if the ratio laid down in the case of Fateeraj Singhvi [2016 (9) TMI 964 - KARNATAKA HIGH COURT] is applied then the levy of interest u/s.234-E of the Act would be illegal for returns of TDS in respect of the period prior to 1.6.2015. The present appeals of the Assessee relate to TDS returns filed prior to 1.6.2015. The decision in the case of Fateeraj Singhvi (supra) was rendered on 26.8.2016. It has been held in the case of MSV IT Solutions Ltd. [2018 (10) TMI 1774 - ITAT HYDERABAD] wherein on identical facts noticing that there was no legal remedy prior to 1.6.2015 against an intimation u/s.200A of the Act, the Hyderabad Bench condoned delay in filing appeal before CIT(A). Considering the peculiar facts and circumstances of the case and keeping in mind that technicalities should not stand in the way of rendering substantive justice, we are of the view that interest of justice would be met if the delay in filing appeals by the Assessee before CIT(A) is condoned and the issue with regard to levy of interest u/s.234-E of the Act be remanded to the CIT(A) for fresh consideration in accordance with the observations made in this order. Appeal by the assessee is treated as allowed for statistical purpose.
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