TMI Blog2011 (1) TMI 1079X X X X Extracts X X X X X X X X Extracts X X X X ..... nt account, this delay is not due to any violation or error on the part of the assessee, but is due to systems failure. The certificate issued by the bank is not disputed by the Revenue authorities, order is set aside and the appeal is allowed. - E/533/2010 - 115/2011, - Dated:- 5-1-2011 - Shri M.V. Ravindran, J. Shri S.K. Venugopala Rao, C.A., for the Appellant. Shri K.S. Chandrasekha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by such an order, the appellant moved before the Commissioner (Appeals). The Commissioner (Appeals) has also upheld the Order-in-Original. Hence this appeal. 3. The learned Chartered Accountant appearing on behalf of the assessee draws my attention to electronic payment challan and also to the letter issued by the Syndicate Bank intimating that there was a connectivity problem in the OLTAS sys ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mission of the amount to the Government account was having problem on 31-3-2008. The finding of the Commissioner (Appeals) upholding the Order-in-Original is as under : I have carefully gone through the facts of the case and submissions made. The short question to be decided is whether interest should be paid where there is a delay in payment of tax in such peculiar conditions. I find that appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per the wordings available therein. No other meaning should be derived from that. When there is no exception for the situation as explained in this appeal, then the exception is not available for such situations. Accordingly, I order as below : ORDER I uphold the impugned order and reject the appeal. It can be seen from the above reproduced finding that the Commissioner has held that the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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