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TMI Blog2025 (4) TMI 919X X X X Extracts X X X X X X X X Extracts X X X X ..... of the appeal by the assessee for which the ld. AR of the assessee filed an application for condonation of delay with following prayers: Sub: Prayer for condo nation of Delay Honble Sir, 1. In this connection it is submitted that the applicant is a Banking financial institute, having branch office at Sujangarh Churu Rajasthan. In this case the TDS assessment A.Y. 2012-13 OR F Y 2011-12 was completed on 25.03.2019 u/s 201(1)/201(1A) raising the demand of Rs. 13,35,851/-. Against which the assessee had filed an appeal before the ld. CIT(A)-3, Jaipur. Thereafter the ld. CIT(A)-NFAC has passed the Ex-party order of appeal on 31.07.2023 which was probably served on the email id of Bank but not served physically. Hence as per the date of order the appeal was to be filed on or before Month of 29.09.2023 but the same is being filed on 27.01.2025 i.e by delay of about 16 Month. 2. The reason of late filing was that the assessee is situated at Sujangarh in Churu District, Rajasthan the order was sent on the email id:[email protected] which belongs to Bank branch. As the OBC bank has merged from Oriental Bank of Commerce with Punjab National Bank. Due to the merger of the bank, signif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Supreme Court in the case of Collector, Land & Acquisition v. Mst. Katiji & Others (1987) 167 ITR 471 (SC) has advocated for a very liberal approach while considering a case for condonation of delay. The following observations of the Hon'ble Court are notable: "The legislature has conferred the power to condone delay by enacting section 5 of the Limitation Act 1963 in order to enable the Courts to do substantial justice to parties by disposing of matters on 'merits'. The expression sufficient cause' employed by the legislature is adequately elastic to enable the Courts to apply the law in a meaningful manner which subserves the ends of justice-that being the life-purpose of the existence of the institution of Courts. It is common knowledge that this Court has been making a justifiably liberal approach in matters instituted in this Court. But, the message does not appear to have percolated down to all the other Courts in the hierarchy." The said judgment is a leading case on the subject and has a binding force on all the officers subordinate thereto. 8. The action or inaction by an assessee, on the advice of its counsel, whether correct or incorrect, if cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re, we hold that the prayer by the assessee for condonation of delay of 482 days has merit and we concur with the submission of the assessee. Thus the delay of 482 days in filing the appeal by the assessee is condoned in view of the decision of Hon'ble Supreme Court in the case of Collector, land Acquisition vs. Mst. Katiji and Others, 167 ITR 471 (SC) as the assessee is prevented by sufficient cause. 6. Before moving towards the facts of the case we would like to mention that the assessee has assailed the appeal in ITA No. 263/JP/2025 on the following grounds; 1. The impugned order u/s 201(1)/201(1A) dated 25.03.2019 as well as the notice u/s 201(1)/201(1A) both are invalid, illegal and are bad in law and on facts of the case, for want of jurisdiction and various other reasons and hence the same may kindly be quashed. 2. The ld. CIT(A) has grossly erred in law as well as on the facts of the case in passing exparty order without providing adequate and reasonable opportunity of being heard in the gross breach of law. Hence the additions so made by the ld. AO may kindly be quashed and delete. 3. Rs. 13,35,851/- : The ld. CIT(A) has grossly erred in law as well as on the facts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te and reasonable opportunity of being heard in the gross breach of law. Hence the additions so made by the ld. AO may kindly be quashed and delete. 3. Rs. 23,35,689/- : The ld. CIT(A) has grossly erred in law as well as on the facts of the case in confirming the demand of Rs. 15,78,168/- u/s 201(1) on account of short or non deduction of TDS on interest payment and also interest of Rs. 7,57,521/- u/s 201(1A) on account of interest thereon totalling to Rs. 23,35,689/- raised by the ld. AO. Hence the demand so raised by the ld. AO and confirmed by the ld. CIT(A)is being totally contrary to the provisions of law and facts on the record and hence the penalty may kindly be deleted in full. 4. The appellant prays your honors indulgence to add, amend or alter all or any of the grounds of the appeal on or before the date of hearing. 6.3 In ITA No. 266/JP/2025, the assessee has taken following grounds of appeal: 1. The impugned order u/s 201(1)/201(1A) dated 25.03.2019 as well as the notice u/s 201(1)/201(1A) both are invalid, illegal and are bad in law and on facts of the case, for want of jurisdiction and various other reasons and hence the same may kindly be quashed. 2. The ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bligation to continue the case to remain undecided endlessly. The fact that the appellant bank did receive the assessment order and filed the present appeal, but chose not to respond to any notices issued by the appellate authority clearly establish the assessee's, total disregard to the due process of law. Hence, keeping in view the above mentioned facts and circumstances, I am satisfied that the appellant bank was provided sufficient opportunities to plead its case and contest the matter, but the appellant bank chose to let the case proceed ex-parte. The appellant bank has failed to make out It any credible or cogent ground for not to decide the appeal ex-parte despite getting adequate and sufficient opportunities of being heard. 7.3 In view of the discussion made above, I do not find any reasons to interfere with the findings given by the AO in his order. 8. In the result, appeal of the appellant is 'Dismissed'. 9. As the appeal filed before the first appellate order was dismissed the present appeal has been filed by the assessee before this tribunal on the grounds as reiterated above. The ld. AR of the assessee in support of the grounds raised submitted that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e to present those facts on merits of the disputes as the assessee has sufficient reason to establish the non-deduction of tax by filing 27BA also that the tax to that interest paid by the branch has already subjected to tax by the payee. Considering the specific prayer of the assessee the bench is of the view that lis between the parties has to be decided on merits so that nobody's rights could be scuttled down without providing an opportunity of being heard to the assessee. Therefore, based on those facts we deem it fit to remand the matter to the file of the ld. AO who will consider the factual aspect of the matter as raised by the assessee after due verification of the facts and charge the correct income in hands of the assessee after affording due opportunity to the assessee and dealing with the evidence placed on record. However, the assessee will not seek any adjournment on frivolous ground and remain cooperative during proceedings before the ld. AO. In the result, the appeal in ITA no. 263/JP/2025 filed by the assessee is allowed for statistical purposes. 12. The fact of the case in ITA Nos. 264 to 266/JP/2025 are similar to the case in ITA No. 263/JP/2025 and we have hea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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