Case Law Details
Case Name : Tamil Nadu Grama Bank Vs DCIT (ITAT Chennai)
Related Assessment Year : 2013-14
Courts :
All ITAT ITAT Chennai
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Tamil Nadu Grama Bank Vs DCIT (ITAT Chennai)
ITAT Chennai held that delay of 6 to 9 years in filing of an appeal against levy of late fees u/s 234 with a plea that they were waiting for outcome of judicial decisions not condoned.
Facts- The grievance of the assessee in all the appeals is common i.e., levy of fees u/s 234E of the Act for late filing of quarterly TDS returns in Form No.24Q / 26Q.
Notably, the appellant argues that the appeals before the first appellate authority was dismissed for want of condonation of delay. The appellant alleged that the delay was not intentional and there was...
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