आयकर अपील(cid:547)य अ(cid:876)धकरण, ‘डी’ Ûयायपीठ, चÛे नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI (cid:302)ी जॉज (cid:91) जॉज (cid:91) के , उपाÚय¢ एवं (cid:302)ी अिमताभ श(cid:6989)ु ला, लेखा सदèय के सम¢

BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 3018, 3019 & 3020/CHNY/2024 िनधा(cid:6981)रण वष/(cid:6981) Assessment Years:2013-14, 2014-15 & 2015-16 Veediyarasampalayam The Income Tax Officer, Powerloom Weavers Co-op Vs. TDS Ward, Production and Sales Society Salem.

Ltd., No.497/1, Paalikkathuthottam, Vediyarsampalayam, Agraharam Post, Pallipalayam, Namakkal – 638 008. PAN: AACAV 2101N (अपीलाथ(cid:7278)/Appellant) ((cid:7079)(cid:7004)यथ(cid:7278)/Respondent)

अपीलाथ(cid:7278) क(cid:7409) ओर से/Appellant by : Shri Kathir, Advocate (cid:7079)(cid:7004)यथ(cid:7278) क(cid:7409) ओर से/Respondent by : Shri S. Easwar, JCIT सुनवाई क(cid:7409) तारीख/Date of Hearing : 22.01.2025 घोषणा क(cid:7409) तारीख/Date of Pronouncement : 24.01.2025 आदेश / O R D E R PER GEORGE GEORGE K, VICE PRESIDENT:

These appeals at the instance of the assessee society are directed against three orders of CIT(A)/NFAC’s all dated 04.07.2024, passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Years are

2013-14, 2014-15 & 2015-16.

2. There is a delay of 86 days in filing each of the appeals. The assessee has filed petitions for condonation of delay accompanied by affidavit of the administrator of the assessee society stating therein the reason for belated filing of these appeals. In the affidavit of the administrator, it is stated that the assessee had not received the hard copy of the impugned order and was not aware of the issuance of the order in the ITBA portal. It is stated that the assessee society came to know of the impugned order being passed from the office of the Chartered Accountant and thereafter immediately filed the present appeals before the ITAT. On perusal of the reasons stated in the affidavit, we are of the view that there is sufficient cause for late filing of these appeals and no latches can be attributed to the assessee society. Hence, we condone the delay i.e., delay of 86 days in filing of these appeals before the Tribunal and proceed to dispose off the same of merits.

3. Since common issue is raised in these appeals, they were heard together and are being disposed off by this consolidated order. Identical grounds are raised in these appeals except for variation in figures. The grounds raised for assessment year 2013-

14 reads as follows:-

1) The order of CIT(A) is erroneous and is bad in law and liable to be set aside as the same is passed in contravention to the facts and provision of law.

2) The order of CIT(A) dismissing the appeal without hearing the appellant is in gross violation of principles of natural justice and deserves to be set aside.

3) The CIT(A) erred in dismissing the appeal for the reason that the same is filed beyond the limitation pried without looking into the reasonable cause for delay in filing.

4) The appellant having submitted the reasonable cause for delay occurred for filing the appeal, CIT(A) failure to condone the delay is incorrect.

5) The CIT(A) erred in dismissing the appeal without adjudicating the grounds raised by the appellant.

6) The CIT(A) erred in upholding the order levying late fee of Rs. 17,400 u/s 234E of the Act.

7) The CIT(A) ought to have deleted the late filing fee u/s.234E of the Act and the corresponding interest as the same cannot be done for the A.Y.2013-14 under consideration.

8) The CIT(A) ought to have considered the fact that the enabling provision under 200A(1)(c) to levy late fee u/s 234E was brought into effect from

01.06.2015 only.

9) There being no machinery provision for levy of late filing fee in an order u/s.200A of the Act in the statute, the CIT(A)'s failure to delete the same is illegal.

10) Any other grounds that may be raised at the time of hearing.

4. Brief