TMI Blog2018 (5) TMI 1636X X X X Extracts X X X X X X X X Extracts X X X X ..... ice to the assessee - assessee has not claimed any delay in filing the appeals before the CIT (A) whereas the CIT (A) has considered the appeals filed by the assessee as barred by limitation - thus a defective memo is issued to the assessee or the assessee ought to have been given an effective opportunity of hearing on the point of delay - allowed for statistical purposes. After considering the explanation of the assessee, the ld. CIT (A) shall decide the issue of condonation of delay and thereafter the appeals on merit, if need arises. - ITA No. 405 And 409/JP/2018 - - - Dated:- 22-5-2018 - SHRI VIJAY PAL RAO, JM AND SHRI VIKRAM SINGH YADAV, AM For The Assessee : Shri Ankur Salgia (CA) For The Revenue : Shri Prithvi Raj Mee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Arcade vs. Asstt. CIT, 326 ITR 123 of Hon ble Karnataka High Court. He has also relied upon the decision of Hon ble Supreme Court in the case of Vedabai Vaijayanatabai Baburao Patil vs. Shantaram Baburao Patil, 253 ITR 798 (SC). Thus the ld. A/R has submitted that the delay in filing the appeals may be condoned and the appeals may be disposed off on merits. 3.1. On the other hand, the ld. D/R has submitted that the assessee is habitual in filing the appeal belatedly. The ld. CIT (A) vide impugned order has dismissed the appeals of the assessee as time barred, therefore, the assessee s conduct does not deserve any liberal approach to be adopted. 4. We have considered the rival submissions as well as the relevant material on record. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been made applicant with effect from 1st July 2012. It states that Amount of late fee shall be paid before delivering a TDS statement . It means that any late fee should have fee deposited just at the time of delivering TDS statements not later than this. The authorized TIN-NSDL centre which accepted the TDS statements also accepted there without late fee, as well as the software utility of the TDS deptt. It self accepted these without late fee. 3. The tax was deducted deposited in time, the only default is delay in filing of the return, the alleged delay in filing the TDS statement has not resulted in any loss of revenue to the department and, therefore, the default, if any, was purely venial breach. The assessee was being GOVT, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The ld. A/R has submitted that the assessee is a Government Company working in public interest and there was no malafide intention for not filing the appeal in time before the ld. CIT (A). The ld. A/R has pointed out that assessee did not receive any order passed by the AO under section 234E and only when the demand notice was received by the assessee the appeals were filed before the ld. CIT (A) on 26.08.2016. The ld. A/R has further pointed out that the ld. CIT (A) has given the reference of sending the notice through e-mail. However, the assessee did not receive any such demand notice prior to the service of the notice. Thus the ld. A/R has submitted that the ld. CIT (A) has dismissed the appeals of the assessee in limini without giving ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . However, other than the alleged e-mail, no other record was referred for service of notice to the assessee. Even otherwise, the assessee was not heard on the point of explanation of delay, if any, in filing the appeals before the ld. CIT (A). Therefore, we are of the considered opinion that the ld. CIT (A) has dismissed the appeals being barred by limitation even without giving a specific opportunity to the assessee to explain the delay, if any. The assessee has not claimed any delay in filing the appeals before the ld. CIT (A) whereas the ld. CIT (A) has considered the appeals filed by the assessee as barred by limitation. Accordingly, in such a situation, a defective memo was required to be issued to the assessee or the assessee ought t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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