TMI Blog2015 (4) TMI 1309X X X X Extracts X X X X X X X X Extracts X X X X ..... RDER Per D. Karunakara Rao, AM : There are four appeals under consideration filed by the assessee, against the common order of the Ld. CIT(A) Allahabad, dated 13.06.2014 for the A.Ys. 2008-09 to 2011-12. 2. The issue raised in appeal relate to levy of penalty u/s 272A(2)(k) of the Act for failure of the assessee in furnishing the e-statements to the TDS Officer. There is a substantial delay i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... used to condone the delay. He accordingly, dismissed all these appeals at the admission stage itself. 3. Aggrieved with the said orders assessee filed the appeals before us in time. With the ground the Ld. CIT(A) has not appreciated the reasonable cause in furnishing the appeals before him belatedly. 4. Before us, in connection with the request of condonation rejected by the Ld. CIT(A), the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t condone the delay in filing the appeals before him despite the known and familiar problems troubling the citizens in general and the present assessee in particular. The problems are plenty that relates to infrastructure, man power, priority of duties of the staff. Further, we find that the assessee has deuly deducted the tax and credited the same to the Government Account in time. It is also not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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