TMI Blog2020 (8) TMI 408X X X X Extracts X X X X X X X X Extracts X X X X ..... correct as due to bonafide mistake the assessee filed only one appeal instead of four separate appeals against quarterly orders passed by the AO, we condone the delay of 502 days in filing the appeals before the ld. CIT(A). Consequently the impugned orders passed by the ld. CIT(A) dismissing the appeals in limine are set aside and the matters are remitted to the record of the CIT(A) for deciding the same on merits. Needs to say that the assessee be given an appropriate opportunity of hearing before passing the fresh order. Appeals of the assessee are allowed for statistical purposes. - ITA No. 3 to 5/JP/2019 - - - Dated:- 13-8-2020 - Shri Vijay Pal Rao, JM And Shri Vikram Singh Yadav, AM For the Assessee : Shri Sandeep Jhanwar (Ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reby raising of demand u/s 201(1) of ₹ 5,907/- and demand u/s 201(1A) of ₹ 5,316/-, totaling to demand of ₹ 11,223/-. 4. Under the facts and circumstances of the case, the Ld. CIT(Appeals)-3, Jaipur, has erred in not allowing the relief against wrongly holding the assessee as assessee in default of not deducting the tax at source out of interest payments to Civil Magistrate (Sr. Sec.) A.C.J.M, Jaipur of ₹ 4,101/- and thereby raising of demand u/s 201(1) of ₹ 4,224/- and demand u/s 201(1A) of ₹ 3,802/-, totaling to demand of ₹ 8,026/-. 2. We have heard the ld. AR as well as ld. DR and carefully perused the impugned order of the ld. CIT(A). The Assessing Officer has passed the orders dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al filed for all the four quarters on 20.04.2017 which is not as per law as separate demand notice were issued the each quarter, so the appeal will be filed separately for each quarter but appellant not filed. Therefore I am the view that there was no genuine cause which prevent the appellant to file the appeal in time. Hence, I reject the condonation delay petition for 502 days and the appeal is dismissed at admission stage. There is no dispute that the original appeal filed by the assessee for all four quarters on 20.04.2017 was within the period of limitation and the ld. CIT(A) has allowed the appeal of the assessee by treating the same as appeal against the order passed by the AO for first quarter of financial year 2009-10 rel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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