TMI Blog2018 (9) TMI 1010X X X X Extracts X X X X X X X X Extracts X X X X ..... already considered the same in the total income offered to tax or the income of the recipient was at all liable to tax. The appeal was not filed electronically but manually is only a defect in the appeal filed by the assessee which was subsequently removed by the assessee by filing the appeal electronically and, therefore, once the defect was removed by the assessee then the appeal filed manually would be considered as date of filing of the appeal. Hence in the facts and circumstances of the case, we condone the delay in filing the appeals before the ld. CIT (A). - Appeals of the assessee are allowed for statistical purposes. - ITA Nos. 581, 582, 583, 584, 585, 586 & 587/JP/2018 - - - Dated:- 4-9-2018 - Shri Vijay Pal Rao, JM And Shr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 133A on 17.03.2015 in the case of assessee University. During the course of survey, the records of pension payment and TDS deductions were examined by the ITO TDS and found that the assessee did not deduct TDS on pension payments and accordingly the AO proceeded to take action under section 201(1) / 201(1A) of the IT Act. The AO passed the orders under section 201(1)/201(1A) of the Act for the assessment years 2009-10 to 2015-16. The orders for the assessment years 2009-10 and 2015-16 were passed on 31st December, 2015 and 24th March, 2015 respectively whereas for the assessment years 2010-11 to 14-15 were passed on 16th January, 2016. The assessee filed the petition/application under section 154 seeking rectification in the orders pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mitted that initially the assessee was advised by the Counsel to file the application under section 154 and only after the said application was rejected by the AO, the assessee filed the appeals before the ld. CIT (A) and therefore, there was a delay in filing these appeals before the ld. CIT (A). However, once the assessee has explained the cause of delay as assessee being a University owned and managed by the Government and, therefore, the assessee was strictly taking steps as per the advice of the Counsel. The delay in filing the appeal was neither intentional nor deliberate but it was due to the wrong advice given by the Counsel and, therefore, the time consumed in the proceedings under section 154 was duly explained by the assessee. Fu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of delay. 5. We have heard the rival submissions and considered the relevant material on record. The first order under section 201(1)/201(1A) was passed for the assessment year 2015-16 on 24th March, 2015 and the second order was passed on 31st December, 2015 for the assessment year 2009-10. The rest of the orders were passed under section 201(1)/201(1A) on 16th March, 2016. The assessee filed the application under section 154 of the Act for seeking rectification in the orders passed under section 201(1)/201(1A). All these applications filed under section 154 of the Act were disposed off by the AO vide order dated 29th July, 2016. Thus it is clear that the assessee instead of filing the appeal against the order passed under section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Counsel vested the time in the proceedings under section 154 then the time taken in the proceedings shall be excluded or considered as explained for condonation of delay in filing the appeals. Hence in the totality of the facts and circumstances of the case, when the assessee is a University and there is no case of any malafide or an attempt to cover an ulterior purpose, then the matter should have been decided on merits instead of dismissing the appeals of the assessee on technical ground. The ld. CIT (A) has given the common finding for all the years and the finding given for the assessment year 2009-10 in para 3 are as under :- 3. I carefully considered the condonation delay application. I find that the appellant also filed manu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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