9911796707
TMI Blog2020 (8) TMI 408X X X X Extracts X X X X X X X X Extracts X X X X ..... re directed against three separate orders of ld. CIT(A)-III, Jaipur all dated 09.11.2018 arising from the order passed by the Assessing Officer U/s 201(1) & 201(1A) of the Income Tax Act for 2nd 3rd and 4th quarters of financial year 2009-10 relevant to the assessment year 2010-11. The assessee has raised common grounds in these appeals:- "1. Under the facts and circumstances of the case, the Ld ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see in default of not deducting the tax at source out of interest payments to CEO, Zila Parishad RDS, Jaipur-MPLAD-K.L. Balmiki of Rs. 5,734 and thereby raising of demand u/s 201(1) of Rs. 5,907/- and demand u/s 201(1A) of Rs. 5,316/-, totaling to demand of Rs. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal filed by the assessee as the appeal against the orders passed by the AO in respect of first quarter of financial year 2009-10 and thereby decided the said appeal. On this objection raised by the ld. CIT(A) the assessee filed three separate of appeals on 19.09.2018 with an application for condonation of delay explaining the cause of delay as bonafide mistake on the part of the tax consultant to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ld. CIT(A) for deciding the same on merits. Needs to say that the assessee be g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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