Case Law Details
Superintendent of Jails Vs ITO (ITAT Visakhapatnam)
It is noted that the TDS quarterly returns were filed belatedly after 1/6/2015 ie., the date of insertion of section 200A by Finance Act, 2015 w.e.f 1/6/2015. Therefore, on merits, we have no hesitation to come to a conclusion that the late fees levied by the Ld.AO is in accordance with the provisions of section 234E of the Act and therefore the decision of the Ld. AO does not call for any interference.
FULL TEXT OF THE ORDER OF ITAT VISAKHAPATNAM
The captioned appeals (I.T.A. No. 197, 198 & 199/Viz/2021) are filed by the assessee against the orders of the Ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi in separate orders dated 17/03/2021 for the AYs 2016-17, 2018-19 & 2019-20. Since the issues involved in all the appeals are identical, for the sake of convenience, these appeals are clubbed, heard together and disposed off in this consolidated order. There is a delay of 157 days in filing the instant appeals before the Tribunal. In this regard, the Ld. AR submitted that as per the decision of the Hon’ble Supreme Court in SMW(A) No.3 of 2020, the period of limitation for filing the appeals under general laws and all special laws falling between 15/3/2020 and 28/02/2022 shall be excluded for calculating the delay. Considering the same, we hereby condone the delay of 157 days in filing the present appeals before the Tribunal and proceed to adjudicate the cases on merits.
2. In all the instant appeals, since the assesse has raised identical ground, the grounds of appeal raised by the assessee for the AY 2016-17 in ITA No. 197/Viz/2021 are extracted herein below for the sake of reference:
Please become a Premium member. If you are already a Premium member, login here to access the full content.
