Case Law Details
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 reasonable cause for late filing of the appeal since the law was not settled at the relevant point of time and the assessee’s claim became tenable only due to subsequent favorable decisions rendered on the issue of levy of fees u/s 234E.
Notably, the delay ranges between 2175 days to 3300 days which roughly translates into 6 to 9 years. The same has led CIT(A) to dismiss all the appeals for want of condonation of delay.
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