Delay of more than 3000 days in Appeal filing: ITAT Chennai dismisses appeal

Advertisement 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 a...