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2020 (9) TMI 620 - AT - Income TaxCondonation of delay - Notification being No. 11/2016 (F. No. 149/150/2015-TPL dated 01.03.2016 and CBDT Circular No. 20/2016 dated 26.05.2016 which has claimed to be not followed by the assessee - HELD THAT:- As observed that the issuing of Circular of CBDT for extending the date of filing the appeal implicit constraint and elucidate the hiccup in uploading the prescribed appeal in the system electronically. In that particular case though the appeal was filed earlier the same could not be uploaded electronically due to ignorance of technical knowledge. Since there is a bona fide reasonable cause for not filing the appeal electronically by the assessee, in turn the Co-ordinate Bench has not appreciated the dismissal of appeal made by the Ld. CIT(A). Having regard to the identical fact, in the instant case, we find no reason but to appreciate the difficulty faced by the assessee in preferring such appeal electronically within the prescribed time period and dismissal of the appeal by the Ld. CIT(A) in not considering the same is grossly irregular and arbitrary. Hence, the order of dismissal of the appeal on the ground of limitation by the Ld. CIT(A) as impugned before us is hereby quashed. Disallowance of interest u/s 36(1)(iii) - AO has disallowed the proportionate interest expenses assuming the interest bearing fund used for making interest free advances in other ways - HELD THAT:- We find no reason to disallow such interest under Section 36(1)(iii) of the Act. Thus, the addition is hereby deleted. Non-adjudication of relating disallowance of delayed payment of employees’ contribution to Provident Fund u/s 36(1)(va) - HELD THAT:- Admittedly the assessee has made delayed payment in Provident Fund account after the expiry of due date provided under the concern Provident Fund Act. Such expenses, therefore, is not allowable in view of the ratio laid down in the case of CIT vs. Gujarat State Road Transport Corporation [2014 (1) TMI 502 - GUJARAT HIGH COURT]which, according to us was rightly taken into consideration while rejecting the case of the assessee by the Revenue. Hence, we find this ground of appeal has no legs to stand and thus dismissed.
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