INCOME TAX ACT, 1961

Section 253

Appeal (Tribunal) - Condonation of delay - Sufficient cause of late filing of appeal in terms of Section 249(3) - Non-receipt of statements under section 200A

Assessee was saddled with late fees under section 234E while processing TDS returns of various quarters in Form Nos. 24Q and 26Q. The said fees have been charged in various Orders passed by TDS-CPC under section 200A in respect of e-TDS statements filed by the assessee. The appeal was instituted by the assessee on 27-7-2018 and accordingly, it was viewed that appeal was filed belatedly. Assessee, inter-alia, submitted that the aforesaid statements under section 200A were served to the assessee only on 27-6-2018 and accordingly, the appeal was filed within stipulated period of 30 days as prescribed under section 249(2). Alternatively, assessee pleaded for condonation of delay on account of adverse medical as well financial conditions being faced by director of assessee entity. Therefore, there was no negligence or deliberate attempt to delay the filing of the appeal. Revenue held that assessee could not establish sufficient cause of late filing of appeal in terms of section 249(3) and thus delay was not to be condoned. Held: Keeping in view the adverse business/financial as well as medical conditions being faced by the director of the assessee entity, the delay was to be condoned. The factual matrix us placed could explain the non-receipt of statements under section 200A by the assessee. There was no deliberate negligence or malicious intent on the part of assessee in filing of the appeal. When substantial justice and technical considerations are pitted against each other, cause of substantial justice deserves to be preferred for the other side cannot claim to have vested right in injustice being done because of a non-deliberate delay. Therefore, delay was to be condoned to assessee.

REFERRED :

FAVOUR : In assessee's favour.

A.Y. : 2013-14 to 2016-17

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