IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND Ms. ASTHA CHANDRA, JUDICIAL MEMBER Assessment years : 2013-14 to 2016-17 Assessment years : 2013-14 to 2016-17 Assessment years : 2013-14 to 2016-17 Assessment years : 2013-14 to 2016-17 Assessment years : 2013-14 to 2016-17 Assessment years : 2013-14 to 2016-17 Assessment years : 2013-14 to 2016-17 Assessment years : 2013-14 to 2016-17 Assessee by : Shri C N Chobe Department by : Shri Rajesh Gawali, Addl.CIT Date of hearing : 09-12-2025 Date of pronouncement : 12-01-2026

O R D E R

PER BENCH:

ITA Nos.878, 879 & 880/PUN/2025 filed by the assessee are directed against the separate orders dated 06.08.2021 of the Ld. CIT(A) / NFAC, Delhi relating to assessment years 2014-15, 2015-16 and 2016-17 respectively. ITA No.877/PUN/2025 filed by the assessee is directed against the order dated 14.11.2024 of the Ld. CIT(A) / NFAC, Delhi relating to assessment year 2013-14. For the sake of convenience, all the 4 appeals were heard together and are being disposed of by this common order.

2. First we take up ITA No.878/PUN/2025 for assessment year 2014-15 as the lead case. Facts of the case, in brief, are that the assesse had furnished TDS returns for different quarters in Form No.24Q relating to assessment year 2014-15. The said TDS returns were processed and late filing fee was charged u/s 234E of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for default in Quarter No.1 in assessment year 2014-15, late fees u/s 234E, interest on short payment of Rs.9,240/- and late fees of Rs.88,000/-, for Quarter No.2 short payment of Rs.28,000/-, interest on short payment of Rs.11,340/-, interest on late payment of Rs.3,720/- and late fees of Rs.90,000/-, for Quarter No.3, short payment of Rs.90,000/-, interest on short payment of Rs.29,700/- and late fees of Rs.90,000/- and for Quarter No.4 short payment of Rs.63,720/-, interest on short payment of Rs.12,342/- and late fees of Rs.59,200/- were levied. The assessee was held to have defaulted in filing TDS returns, hence late filing fees were levied under section 234E of the Act while sending intimation under section 200A of the Act.

3. Since there was a delay of 1572 days in filing of the appeal before the Ld. CIT(A) / NFAC, the Ld. CIT(A) / NFAC dismissed the appeal on account of delay by observing as under:

4. Aggrieved with such order of the Ld. CIT(A) / NFAC, the assessee is in appeal before the Tribunal by raising the following ground:

Ld. A.O. erred raised demand through intimation without any authority of law u/s 200A and late fees u/s 234E. Ld. Commissioner of Income Tax (Appeals) (CIT[A]) had also erred while confirming late fees demanded u/s 200A of Income Tax Act, 1961.

5. Identical ground has been raised by the assessee in ITA Nos.879 &

880/PUN/2025.

6. There is a delay of 1307 days each in filing of the above 3 appeals before the Tribunal for which the assessee has filed a condonation application along with an affidavit explaining the reasons for such delay. The contents of the condonation application read as under:

7. The Ld. Counsel for the assessee submitted that in the interest of justice, the delay in filing of the appeal before the Tribunal should be condoned and the appeal be decided on merit. Referring to the decision of Hon’ble Bombay High Court in the case of Vijay Vishin Meghani vs. DCIT reported in (2017) 398 ITR 250 (Bom), he submitted that the Hon’ble High Court in the said decision has held that where the assessee filed appeal before the Tribunal with a delay of 2984 days by taking a plea that he was wrongly advised by his Chartered Accountant earlier not to file appeal, in view of fact that the assessee produced an affidavit of the Chartered Accountant in support of his plea and said affidavit was not contested by revenue authorities, the Tribunal was not justified in refusing to condone delay in filing the appeal.

8. So far as the merit of the case is concerned, the Ld.