Case Law Details
Adithya Ferro Alloys Pvt Limited Vs ITO (ITAT Chennai)
Adithya Ferro Alloys Pvt Limited (the assessee) filed appeals for various quarters of Assessment Years (AY) 2013-14 & 2014-15 against fees levied under section 234E by the TDS, CPC for late filing of quarterly TDS returns. The appeals were delayed by more than 3000 days, leading to their dismissal by the first appellate authority due to the failure to condone the delay. The assessee sought further appeal before the ITAT Chennai.
Key Points:
Inordinate Delay: The first appellate authority rejected the assessee’s appeals due to an inordinate delay of more than 8 years, noting the lack of sufficient cause for such delay.
Appeal to ITAT: The assessee approached the ITAT Chennai with a delay of 177 days in each of the appeals, seeking condonation based on affidavits from the Managing Director. The reasons cited for the delay included time taken to collate data and processes involving the company’s Chartered Accountants and advocates.
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