Appeal cannot be condoned for delayed download of notice served online

P3P Ventures (P) Ltd. Vs DCIT (ITAT Delhi)

Conclusion: When TDS returns/statements had been filed by assessee for each quarter online and orders had been served upon assessee online for payment of the late fees, assessee was not justified in contending that it had not received any communication in respect of late fee imposed under section 234E neither any such communication came to the knowledge prior to the notice of outstanding demand issued by DCIT (TDS).

Held: Assessee filed the TDS re

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