Sancheti Onions Pvt. Ltd. Vs ITO (ITAT Pune)
The case involves a batch of three appeals filed by two assessees against separate orders passed by the National Faceless Appeal Centre (NFAC), Delhi under Section 250 of the Income Tax Act, 1961. The primary issue in all appeals concerns the levy of late filing fees under Section 234E of the Act for delayed submission of TDS (Tax Deducted at Source) returns for Assessment Years 2013–14, 2014–15, and 2015–16.
At the outset, the Tribunal addressed a delay of 17 days in filing appeals in one of the cases. The assessee submitted an affidavit explaining the delay. Upon consideration, the Tribunal found that there was reasonable cause preventing timely filing and, adopting a justice-oriented approach while relying on judicial precedents, condoned the delay and admitted the appeals for adjudication.
The facts indicate that the assessees had filed TDS returns belatedly for the relevant assessment years. These returns were processed by the Central Processing Cell (CPC) under Section 200A of the Act, which levied late filing fees under Section 234E. The assessees filed rectification applications under Section 154 seeking removal of such fees, but these applications were unsuccessful. Subsequent appeals before the Commissioner of Income Tax (Appeals)/NFAC also did not yield relief, leading to the present appeals before the Tribunal.
