Shivsu Pielkenrood Watek Ltd. Vs ITO (ITAT Chennai)
Summary: The Chennai Bench of the Income Tax Appellate Tribunal considered the assessee’s appeal against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, dated 16.02.2026 for Assessment Year 2014-15. The appeal before the CIT(A) had been filed on 30.06.2025 against a late filing fee of Rs. 35,160/- imposed under Section 234E of the Income Tax Act, 1961 by order dated 28.02.2014. The appeal was delayed by more than 11 years and the CIT(A) dismissed it in limine.
Before the Tribunal, the assessee reiterated its submissions concerning condonation of delay and contended that the issue on merits was already covered by judicial precedents. The Tribunal considered the Supreme Court’s decision in Collector, Land Acquisition Vs. Mst. Katiji & Ors., (167 ITR 471), including the principle that where substantial justice and technical considerations conflict, substantial justice deserves preference. The Tribunal held that refusing to condone the delay would result in a meritorious matter being shut out on a technical ground when the Tribunal was capable of removing the alleged injustice.
The Tribunal observed that the merits of the assessee’s case were covered by judicial precedents, including decisions of the jurisdictional High Court and coordinate Benches of the Tribunal, holding that prior to 01.06.2015 there was no enabling provision under Section 200A of the Act for levy of fees under Section 234E while processing TDS statements. Accordingly, the Tribunal condoned the delay in filing the appeal before the CIT(A).
