TMI Blog2021 (3) TMI 1416X X X X Extracts X X X X X X X X Extracts X X X X ..... nefit by lodging the appeal late. The Court has also explained that every day s delay must be explained does not mean that a pedantic approach should be taken. The doctrine must be applied in a rational common sense and pragmatic manner. in the case of MSV IT Solutions Ltd. [ 2018 (10) TMI 1774 - ITAT HYDERABAD ] wherein on identical facts noticing that there was no legal remedy prior to 1.6.2015 against an intimation u/s.200A of the Act, the Hyderabad Bench condoned delay in filing appeal before CIT(A). Thus reasons given by the Assessee for condonation of delay and keeping in mind that technicalities should not stand in the way of rendering substantive justice, we are of the view that the delay in filing the appeals deserves to be condoned. Direction to decide the appeals of the Assessee on merits - Appeals by the assessee are treated as allowed for statistical purpose. - ITA Nos. 1911 to 1921/Bang/2019 - - - Dated:- 11-3-2021 - SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND SHRI B.R. BASKARAN, ACCOUNTANT MEMBER Appellant by : Shri Balram R. Rao, A.R. Respondent by : Smt. R. Premi, D.R. ORDER PER BENCH : These are a batch of 11 appeals filed by Asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocessing of statements of tax deducted at source. 200A. (1) Where a statement of tax deduction at source or a correction statement has been made by a person deducting any sum (hereafter referred to in this section as deductor) under section 200, such statement shall be processed in the following manner, namely:- (a) the sums deductible under this Chapter shall be computed after making the following adjustments, namely:- (i) any arithmetical error in the statement; or (ii) an incorrect claim, apparent from any information in the statement; (b) the interest, if any, shall be computed on the basis of the sums deductible as computed in the statement; (c) the fee, if any, shall be computed in accordance with the provisions of section 234E; (d) the sum payable by, or the amount of refund due to, the deductor shall be determined after adjustment of the amount computed under clause (b) and clause (c) against any amount paid under section 200 or section 201 or section 234E and any amount paid otherwise by way of tax or interest or fee; (e) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ior to 1.6.2015. 5. The CIT(Appeals) found that the appeals were filed by the Assessee on 10.4.2017 and were filed belated and there was application for condonation of delay in filing the appeals. The Assessee claimed before CIT(A) that the controversy regarding levy of interest u/s.234-E of the Act was not clear and clarity emerged only after the decision of the Hon ble High Court of Karnataka in the case of Fatheraj Singhvi (supra) and that the Assessee under the bonafide impression that levy of fee u/s.234E of the Act is not appellable and were advised not to file any appeal against the levy of fee u/s.234E of the Act. The Assessee submitted that the intimation u/s.200A of the Act was uploaded in the system and he does not know how to log into the system. He came to know about the passing of the intimation u/s.200A of the Act only on receipt of notice of demand including the levy of late fee u/s.234E of the Act. The Assessee submitted that he was running a small business and has to look after all the affairs himself. He was not aware of the that the appeal has to be filed within a time frame from the date of the intimation u/s.200A of the Act which was not served on him but w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct (2008) 17 SCC 448 (SC) and observed that as per the law laid down in the aforesaid decisions, cause for the delay in filing the appeal which by due care and attention could have been avoided cannot be a sufficient cause and that if there is negligence, want of bonafide and inaction on the part of the Assessee then the delay cannot be said to be owing to reasonable cause. 8. The CIT(A) thereafter refused to condone the delay in filing appeals and dismissed all the appeals. The CIT(A) was of the view that filing of TDS returns is online since many years and details of intimation and demand become immediately available online to the Assessee. The Assessee was using the website of the Department to file its quarterly TDS returns. So details of pending demands was not dependent on the knowledge of any specific person but the Assessee has neglected to follow it up either by payment or by filing the appeal. He therefore held that the Assessee cannot deny that the information related to TDS demand arising out of processing of TDS return and as reflected in Form 26AS was not available to him. 9. Aggrieved by the order of the CIT(A), the Assessee has preferred appeals before the Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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