Merits Over Technicalities: ITAT Condones 518-Day Delay, Sets Aside Ex Parte CIT(A) Orders

Arham Enterprise Vs ITO (TDS) (ITAT Rajkot)

518-Day Delay Condoned- Ex Parte CIT(A) Order Set Aside- Tribunal Stresses Merits Over Technicalities

AO treated the Assessee as a defaulter for non-collection of TCS on S.S. scrap & raised demand of Rs. 2.57 lakh for AY 2016-17 & Rs. 2.17 lakh for AY 2017-18, along with interest. Appeals before CIT(A)/NFAC were dismissed, doubting genuineness of Form 27C declarations filed belatedly after 28 months, & confirming liability.

Assessee explained that notices & orders were uploaded on an email linked to a partner

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