Case Law Details
Sameer Granites Pvt.Ltd. Vs ACIT (ITAT Bangalore)
In the instant case, the assessee had submitted that the orders passed u/s 200A of the Act were never served on the assessee physically or otherwise. It was stated that intimation u/s 200A downloaded from the office of the Assessing Officer by the Tax Professional, was not communicated to the assessee and since the Tax Professional had left the service of the assessee, the assessee has not able to correctly state when the intimation u/s 200A of the Act was downloaded.
It is stated that only when demand were sought to be collected by the Revenue, the assessee came to know of the order passed u/s 200A of the I.T.Act. We are of the view that the submissions of the assessee cannot be brushed aside as false.
In the of the instant case, prima facie, the issue on merits is seen covered in favour of the assessee by the judgment of the Hon’ble jurisdictional High Court, cited supra. Taking note of judicial pronouncement where expression “sufficient cause” has received a liberal construction, we condone the delay of filing these appeals before the CIT(A).
We deem it appropriate to remit the issue of levy of fee u/s 234E of the Act through intimation u/s 200A of the Act to the file of the CIT(A) (since the CIT(A) has not decided the issue on merits). The CIT(A) shall afford a reasonable opportunity of being heard to the assessee before a decision is taken in this matter. It is ordered accordingly.
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