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2023 (11) TMI 189 - ITAT CHENNAICondonation of inordinate delay - delay ranges between 2175 days to 3300 days which roughly translates into 6 to 9 years - Levy of fees u/s 234E on late filing of quarterly TDS returns in Form No.24Q / 26Q - AR has submitted that the assessee is serving in the remote areas AND continuous changes in branch managers and concerned persons who were responsible for filing TDS returns. Due to amalgamation of various banks with assessee bank, it became difficult for head office of Bank to compile all previous data related to TDS returns - AR further submitted that no appeals were preferred against original intimation orders since there was lack of clarity on the issue of levy of late fees u/s 234E. The assessee was informed by its consultants that the levy of late fee u/s 234E was already being challenged in the judicial forums and Bank decided to wait for the outcome of the judicial proceedings HELD THAT:- Though there was inordinate delay in filing the appeal, the assessee could not adduce sufficient or reasonable cause to justify the inordinate delay. As noted by Ld. CIT(A), the assessee is a regional rural bank and assisted by qualified professionals who simply ignored the statutory notices / orders issued by assessing officer and also various limitations given in the Act for the purpose of filing appeal. The conduct of the assessee shows gross negligence which does not justify the condonation of delay. The various case laws as enumerated by CIT(A) supports this reasoning. It could thus be seen that Ld. CIT(A), in a very detailed manner, considered the condonation plea of the assessee and arrived at a conclusion that there was no reasonable or justifiable cause with the assessee in filing the appeals with such an inordinate delay. Reasons and arguments are very general in nature. Difficulty in compliance or change in concerned offices / professional or the fact that the TIN facilitation centre was far-off could not be a reasonable cause to justify such an inordinate delay. The plea that the assessee was waiting for the outcome of judicial decisions also does not impress us since the assessee’s grievance could be redressed only by filing an appeal by the assessee only. Even today, there are divergent views of various High Courts on impugned issue and this issue is yet to be settled by Hon’ble Apex Court. The assessee is a regional rural bank and surely assisted by qualified professionals and therefore, we are unable to accept all these arguments of Ld. AR. Thus we confirm the action of Ld. CIT(A) in dismissing the appeals of the assessee for want of condonation of inordinate delay.
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