ITAT Chennai dismisses appeal for late filing beyond 8 years:
Adithya Ferro Alloys Pvt. Limited Vs AO (ITAT Chennai) Appeal Number : ITA No.1115/Chny/2023
Facts:
- The assessee was saddled with impugned fees u/s 234E by TDS, CPC for late filing of quarterly TDS returns. The assessee assailed the same with inordinate delay of more than 3000 days in each of the appeal which resulted into dismissal of the appeals by first appellate authority for want of condonation of delay.
- The Ld. CIT(A) noted that there was no sufficient cause for such an inordinate delay of more than 8 years and accordingly, the appeals were not admitted.
- The Tribunal registry has noted delay of 177 days in each of the appeal, the condonation of which has been sought by Ld. AR on the strength of identical worded affidavits of Managing Director of Assessee
- It has been submitted that the delay was neither willful nor deliberate but due to the time involved in collating the relevant data since Chartered Accounts were busy with the year-end book closure, return filings and other audit engagements. It has also been submitted that delay was further caused due to the time involved in collecting the papers from Chartered Accountants and delivering it to the advocates.
ITAT Chennai held as below:
- We are of the considered opinion that the assessee has remained negligent in filing the appeals before first appellate authority as well as before us.
- It is clear that the statutory right to appeal which was vested with the assessee has not been exercised within the stipulated time as provided under law. It is a case of lapses which is directly the result of deliberate inaction on the part of the assessee.
- Therefore, we dismiss all the appeals at its threshold for want of condonation of delay. Even otherwise, there is no sufficient cause with the assessee seeking condonation of inordinate delay of more than 8 years before first appellate authority.
The copy of the order is as under:
1703140984-ITA 1115-1124-2023 Adithhya Ferro
