ITAT deletes Late filing Fee u/s. 234E of IT Act on the Ground of Limitation [Read Order]

The New Delhi bench of the Income Tax Appellate Tribunal (ITAT) deleted the late filing fee under section 234E of the Income Tax Act,1961on the ground of limitation.

Motor Magic Auto Zone, the appellant assessee had filed two appeals against the order passed by the Commissioner, New Delhi, relating to assessment years 2013-15.

The assessee had applied to both appeals seeking condonation of the delay of 31 days. The assesse relied on the judgment of the Allahabad High Court in the case of Onkar Chandra Pankaj Kumar vs. Commissioner of Sales Tax. It was also submitted that the appellant had handed over all the papers and the delay was caused by the advocate and the assessee was not at fault for not filing the appeal within due time.

Shri Sumit Kumar Verma appeared for the revenue department and no one appeared for the assessee before the tribunal.

The bench observed that the delay of 29/31 days in filing both appeals was due to lapses and omissions on the part of the assessee's counsel. It was also observed that the sole issue in both appeals was the positing of the late fee under section 234E of the Income Tax Act, 1961.

The two-member bench comprising of Shri Chandra Mohan Garg(Judicial)  And Shri M. Balaganesh( Accountant) held that the posting of a late filing fee was against the provision of law and it was liable to be deleted under section 234E of the Income Tax Act,1961. The appeal filed by the assessee was allowed.

To Read the full text of the Order CLICK HERE

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