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2020 (12) TMI 289 - ITAT JAIPURCondonation of delay in filing appeal - delay of 14 to 20 days - adjustment on accounts of late fee levy u/s 234E - processing quarterly TDS statement filed by the assessee for the financial year 2012-13 and 2015-16 respectively U/s 200A(1)- HELD THAT:- As perused of the application for condonation of delay we find that the assessee has explained the cause of delay of 14, 17 & 20 days in filing the appeals as respective offices of the assessee are situated in rural areas far from the head office at Ajmer as well as the tax consultant of the assessee also available in Ajmer. The assessee has explained that while taking the advice of the tax consultant as well as approval of the headquarter it took some times which has resulted the delay in filing these appeals. So far as the appeals pertaining to the financial year 2012-13 the assessee has a prima facie good case due to the reason that those cases pertains to pre-amendment of Section 200A(1) of the Act w.e.f. 01.06.2015 whereby the AO is given the power to make the adjustment on accounts of late fee levy U/s 234E of the Act. Hence, in the facts and circumstances of the case and in the interest of justice we condone the delay of 14, 17 & 20 days in filing these appeals by the assessee.
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