Appellant(S v. The Income Tax Officertds, Cpc, Ghaziabad

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 22-04-2025 CORAM THE HONOURABLE DR JUSTICE ANITA SUMANTHANDTHE HONOURABLE MR.JUSTICE C.KUMARAPPAN TCA No. 373 of 2023 AND TCA NO. 379 OF 2023,TCA NO. 376 OF 2023,TCA NO. 382 OF 2023,TCA NO. 378 OF 2023,TCA NO. 377 OF 2023,TCA NO. 385 OF 2023,CMP NO. 15378 OF 2023,CMP NO. 15344 OF 2023,CMP NO. 15338 OF 2023,CMP NO. 15336 OF 2023,CMP NO. 15311 OF 2023,TCA NO. 387 OF 2023,TCA NO. 388 OF 2023,CMP NO. 15306 OF 2023,TCA NO. 390 OF 2023,TCA NO. 374 OF 2023,CMP NO. 15316 OF 2023,CMP NO. 15315 OF 2023,CMP NO. 15328 OF 2023,CMP NO. 15325 OF 2023,CMP NO. 15362 OF 2023,CMP NO. 15355 OF 2023,CMP NO. 15347 OF 2023,CMP NO. 15331 OF 2023,CMP NO. 15319 OF 2023,TCA NO. 383 OF 2023,TCA NO. 386 OF 2023,CMP NO. 15318 OF 2023,CMP NO. 15365 OF 2023,CMP NO. 15323 OF 2023,TCA NO. 375 OF 2023,TCA NO. 389 OF 2023,TCA NO. 384 OF 2023,TCA NO. 380 OF 2023,TCA NO. 381 OF 2023 1. M/s. Gopuram Enterprises Pvt Ltd.,New No. 31, Lazarus Church Road, R.A.Puram, Chennai 028. PAN. Appellant(s) Vs 1. The Income Tax OfficerTDS, CPC, Ghaziabad. Respondent(s) TCA No. 379 of 2023 1. M/s. Gopuram Enterprises Pvt Ltd.,New No.31, Lazarus Church Road, R.A.Puram, Chennai-600 028 PAN- AAACS9903RAppellant(s)Vs1. The Income Tax OfficerTDS, CPC, GhaziabadRespondent(s)TCA No. 376 of 20231. M/s. Gopuram Enterprises Pvt Ltd.,New No.31, Lazarus Church Road, R.A.Puram, Chennai 28. PAN-AAACS9903RAppellant(s)Vs1. The Income Tax OfficerTDS, CPC, Ghaziabed.Respondent(s)TCA No. 382 of 20231. M/s. Gopuram Enterprises Pvt Ltd.,New No.31, Lazarus Church Road, R.A.Puram, Chennai 28. PAN-AAACS9903RAppellant(s)Vs1. The Income Tax OfficerTDS, CPC, Ghaziabed.Respondent(s)TCA No. 378 of 20231. M/s. Gopuram Enterprises Pvt Ltd.,New No.31, Lazarus Church Road, R.A.Puram, Chennai 28. PAN-AAACS9903RAppellant(s)Vs 1. The Income Tax OfficerTDS, CPC, Ghaziabed. TCA No. 377 of 2023 1. M/s. Gopuram Enterprises Pvt Ltd.,New No.31, Lazarus Church Road, R.A.Puram, Chennai 600 028. Pan Vs 1. The Income Tax OfficerTDS, CPC, Ghaziabad. TCA No. 385 of 2023 1. M/s. Gopuram Enterprises Pvt Ltd.,New No.31, Lazarus Church Road, R.A. Puram, Chennai 28. Vs 1. The Income Tax OfficerTDS, CPC, Ghaziabad. CMP No. 15378 of 2023 1. M/s. Gopuram Enterprises Pvt Ltd.,New NO.31, Lazarus Church Road, R.A.Puram, Chennai 600 028. PAN Vs 1. The Income Tax OfficerTDS, CPC, Ghaziabad. CMP No. 15344 of 2023 1. M/s. Gopuram Enterprises Pvt Ltd., Respondent(s) Appellant(s) Respondent(s) Appellant(s) Respondent(s) Appellant(s) Respondent(s) New No.31, Lazarus Church Road, R.A.Puram, Chennai-600 028 PAN-AAACS9903RAppellant(s)Vs1. The Income Tax OfficerTDS, CPC, GhaziabadRespondent(s)CMP No. 15338 of 20231. M/s. Gopuram Enterprises Pvt Ltd.,New No.31, Lazarus Church Road, R.A.Puram, Chennai-600 028 PAN-AAACS9903RAppellant(s) VsRespondent(s) 1. The Income Tax OfficerTDS, CPC, GhaziabadCMP No. 15336 of 20231. M/s. Gopuram Enterprises Pvt Ltd.,New No.31, Lazarus Church Road, R.A.Puram, Chennai 600 028. Pan Appellant(s) VsRespondent(s) 1. The Income Tax OfficerTDS, CPC, Ghaziabad.CMP No. 15311 of 20231. M/s. Gopuram Enterprises Pvt Ltd.,New No. 31, Lazarus Church Road, R.A.Puram, Chennai 028. PAN. Appellant(s) Vs1. The Income Tax OfficerTDS, CPC, Ghaziabad.Respondent(s)TCA No. 387 of 20231. M/s. Gopuram Enterprises Pvt Ltd.,New No.31, Lazarus Church Road, R.A.Puram, Chennai-600028Appellant(s)Vs1. The Income Tax OfficerTDS, CPC, GhaziabadRespondent(s)TCA No. 388 of 20231. M/s. Gopuram Enterprises Pvt Ltd.,New No.31, Lazarus Church Road, R.A.Puram, Chennai-600028Appellant(s)Vs1. The Income Tax OfficerTDS, CPC, GhaziabadRespondent(s)CMP No. 15306 of 20231. M/s. Gopuram Enterprises Pvt Ltd.,New No.31, Lazarus Church Road, R.A.Puram, Chennai 28. PAN-AAACS9903RAppellant(s)Vs1. The Income Tax OfficerTDS, CPC, Ghaziabed.Respondent(s)TCA No. 390 of 2023 1. M/s. Gopuram Enterprises Pvt Ltd.,New NO.31, Lazarus Church Road, R.A.Puram, Chennai 600 028. PAN Appellant(s) Vs1. The Income Tax OfficerTDS, CPC, Ghaziabad.Respondent(s)TCA No. 387 of 20231. M/s. Gopuram Enterprises Pvt Ltd.,New No.31, Lazarus Church Road, R.A.Puram, Chennai-600028Appellant(s)Vs1. The Income Tax OfficerTDS, CPC, GhaziabadRespondent(s)TCA No. 388 of 20231. M/s. Gopuram Enterprises Pvt Ltd.,New No.31, Lazarus Church Road, R.A.Puram, Chennai-600028Appellant(s)Vs1. The Income Tax OfficerTDS, CPC, GhaziabadRespondent(s)CMP No. 15306 of 20231. M/s. Gopuram Enterprises Pvt Ltd.,New No.31, Lazarus Church Road, R.A.Puram, Chennai 28. PAN-AAACS9903RAppellant(s)Vs1. The Income Tax OfficerTDS, CPC, Ghaziabed.Respondent(s)TCA No. 390 of 2023 1. M/s. Gopuram Enterprises Pvt Ltd.,New NO.31, Lazarus Church Road, R.A.Puram, Chennai 600 028. PAN Appellant(s)VsRespondent(s)TCA No. 374 of 2023Appellant(s)VsRespondent(s) 1. The Income Tax OfficerTDS, CPC, Ghaziabad. 1. M/s. Gopuram Enterprises Pvt Ltd.,New No.31, Lazarus Church Road, R.A.Puram, Chennai 28. PAN- 1. The Income Tax OfficerTDS, CPC, Ghaziabed. CMP No. 15316 of 20231. M/s. Gopuram Enterprises Private LimitedNew No.31, Lazarus Church Road, R.A.Puram, Chennai 28, (PAN )Vs1. The Income Tax OfficerTDS, CPC, Ghaziabed.CMP No. 15315 of 20231. M/s. Gopuram Enterprises Pvt Ltd.,New No.31, Lazarus Church Road, R.A.Puram, Chennai 28. PAN- Appellant(s)Vs Respondent(s) Appellant(s)Vs1. The Income Tax OfficerTDS, CPC, Ghaziabed. Respondent(s) CMP No. 15328 of 20231. M/s. Gopuram Enterprises Pvt Ltd.,New No.31, Lazarus Church Road, R.A.Puram, Chennai 600 028. Pan Appellant(s) Vs 1. The Income Tax OfficerTDS, CPC, Ghaziabad.Respondent(s)CMP No. 15325 of 20231. M/s. Gopuram Enterprises Pvt Ltd.,New No.31, Lazarus Church Road, R.A.Puram, Chennai 28. PAN- Appellant(s) Vs 1. The Income Tax OfficerTDS, CPC, Ghaziabad.Respondent(s)CMP No. 15362 of 20231. M/s. Gopuram Enterprises Pvt Ltd.,New No.31, Lazarus Church Road, R.A. Puram, Chennai 28.Appellant(s) Vs1. The Income Tax OfficerTDS, CPC, Ghaziabad. CMP No. 15355 of 2023 1. M/s. Gopuram Enterprises Pvt Ltd., New No.31, Lazarus Church Road, R.A.Puram, Chennai-600028 Vs 1. The Income Tax Officer TDS, CPC, Ghaziabad CMP No. 15347 of 2023 1. M/s. Gopuram Enterprises Pvt Ltd.,New No.31, Lazarus Church Road, R.A.Puram, Chennai-600028 Vs 1. The Income Tax OfficerTDS, CPC, Ghaziabad CMP No. 15331 of 2023 1. M/s. Gopuram Enterprises Pvt Ltd.,New No.31, Lazarus Church Road, R.A.Puram, Chennai 28. PAN- Vs 1. The Income Tax OfficerTDS, CPC, Ghaziabed. CMP No. 15319 of 2023 1. M/s. Gopuram Enterprises Pvt Ltd.,New No.31, Lazarus Church Road, R.A.Puram, Chennai 28. PAN- Respondent(s) Appellant(s) Respondent(s) Appellant(s) Respondent(s) Appellant(s) Respondent(s) Vs 1. The Income Tax OfficerTDS, CPC, Ghaziabed. TCA No. 383 of 2023 1. M/s. Gopuram Enterprises Pvt Ltd.,New No.31, Lazarus Church Road, R.A.Puram, Chennai 600 028. PAN Vs 1. The Income Tax Officer,TDS, CPC, Chaziabad. TCA No. 386 of 2023 1. M/s. Gopuram Enterprises Pvt Ltd.,New No.31, Lazarus Church Road, R.A.Puram, Chennai-600 028 PAN- Vs 1. The Income Tax OfficerTDS, CPC, Ghaziabad CMP No. 15318 of 2023 1. M/s. Gopuram Enterprises Pvt Ltd.,New No.31, Lazarus Church Road, R.A.Puram, Chennai-600 028 PAN- Vs1. The Income Tax OfficerTDS, CPC, Ghaziabad Appellant(s) Respondent(s) Appellant(s) Respondent(s) Appellant(s) Respondent(s) Appellant(s) Respondent(s) Appellant(s) Respondent(s) Appellant(s) Respondent(s) Appellant(s) Respondent(s) Vs 1. The Income Tax OfficerTDS, CPC, Ghaziabed. TCA No. 383 of 2023 1. M/s. Gopuram Enterprises Pvt Ltd.,New No.31, Lazarus Church Road, R.A.Puram, Chennai 600 028. PAN Vs 1. The Income Tax Officer,TDS, CPC, Chaziabad. TCA No. 386 of 2023 1. M/s. Gopuram Enterprises Pvt Ltd.,New No.31, Lazarus Church Road, R.A.Puram, Chennai-600 028 PAN- Vs 1. The Income Tax OfficerTDS, CPC, Ghaziabad CMP No. 15318 of 2023 1. M/s. Gopuram Enterprises Pvt Ltd.,New No.31, Lazarus Church Road, R.A.Puram, Chennai-600 028 PAN- Vs1. The Income Tax OfficerTDS, CPC, Ghaziabad Appellant(s) Respondent(s) Appellant(s) Respondent(s) Appellant(s) Respondent(s) Appellant(s) Respondent(s)CMP No. 15365 of 20231. M/s. Gopuram Enterprises Pvt Ltd.,New No.31, Lazarus Church Road, R.A. Puram, Chennai 28.Appellant(s)Vs1. The Income Tax OfficerTDS, CPC, Ghaziabad.Respondent(s)CMP No. 15323 of 20231. M/s. Gopuram Enterprises Pvt Ltd.,New No. 31, Lazarus Church Road, R.A.Puram, Chennai 028. PAN.AAACS9903RAppellant(s)Vs1. The Income Tax Officer,TDS, CPC, Ghaziabad.Respondent(s)TCA No. 375 of 20231. M/s. Gopuram Enterprises Private LimitedNew No.31, Lazarus Church Road, R.A.Puram, Chennai 28, (PAN )Appellant(s)Vs1. The Income Tax OfficerTDS, CPC, Ghaziabed.Respondent(s)TCA No. 389 of 20231. M/s. Gopuram Enterprises Pvt Ltd., New No.31, Lazarus Church Road, R.A. Puram, Chennai 28. Appellant(s)Vs 1. The Income Tax OfficerTDS, CPC, Ghaziabad. Respondent(s) TCA No. 384 of 2023 1. M/s. Gopuram Enterprises Pvt Ltd.,New No.31, Lazarus Church Road, R.A.Puram, Chennai-600 028 PAN- Appellant(s) Vs 1. The Income Tax OfficerTDS, CPC, Ghaziabad1. M/s. Gopuram Enterprises Pvt Ltd.,New No.31, Lazarus Church Road, R.A.Puram, Chennai 28. PAN- Respondent(s) TCA No. 380 of 2023 Appellant(s) Vs 1. The Income Tax OfficerTDS, CPC, Ghaziabad. Respondent(s) TCA No. 381 of 20231. M/s. Gopuram Enterprises Pvt Ltd.,New No. 31, Lazarus Church Road, R.A.Puram, Chennai 028. PAN. Appellant(s) Vs 1. The Income Tax Officer, TDS, CPC, Ghaziabad. Respondent(s) TCA No. 373 of 2023 PRAYER To against order of the Income Tax Appellate Tribunal, Chennai B Bench dated 31/01/2023 in ITA No. 1050/Chny/2022. TCA No. 379 of 2023 PRAYER to against the order of the Income Tax Appellate Tribunal, Chennai B Bench dated 31/01/2023 in ITA No.1041/Chny/2022 TCA No. 376 of 2023 PRAYER To against the Order of the Income Tax Appellate Tribunal, Chennai B Bench dated 31.01.2023 in ITA.No. 1042/Chny/2022. TCA No. 382 of 2023 PRAYER To against the Order of the Income Tax Appellate Tribunal, Chennai B Bench dated 31.01.2023 in ITA.No. 1046/Chny/2022. TCA No. 378 of 2023 PRAYER To against the Order of the Income Tax Appellate Tribunal, Chennai B Bench dated 31.01.2023 in ITA.No. 1047/Chny/2022. TCA No. 377 of 2023 PRAYER To against order of the Income Tax Appellate Tribunal, Chennai B Bench dated 31.01.2023 in ITA No.1049/Chny/2022. TCA No. 385 of 2023 PRAYER To the High Court against the Order of the Income Tax Appellate Tribunal, Chennai B Bench Dated 31.01.2023 in ITA No.1053/Chny/2022. CMP No. 15378 of 2023 PRAYER To grant stay of operation of the impunged order of the Tribunal in ITA No.1038/Chny/2022 dated 31.01.2023 for the assessment Year 2013-14 and further proceedings pursuant to the impugned order pending disposal of the above TCA. CMP No. 15344 of 2023 PRAYER TCA No. 377 of 2023 PRAYER To against order of the Income Tax Appellate Tribunal, Chennai B Bench dated 31.01.2023 in ITA No.1049/Chny/2022. TCA No. 385 of 2023 PRAYER To the High Court against the Order of the Income Tax Appellate Tribunal, Chennai B Bench Dated 31.01.2023 in ITA No.1053/Chny/2022. CMP No. 15378 of 2023 PRAYER To grant stay of operation of the impunged order of the Tribunal in ITA No.1038/Chny/2022 dated 31.01.2023 for the assessment Year 2013-14 and further proceedings pursuant to the impugned order pending disposal of the above TCA. CMP No. 15344 of 2023 PRAYER to grant stay of operation of the impugned order of the Tribunal in ITA No.1052/Chny/2022 dt.31/01/2023 for the assessment year 2015-16 and further proceedings pursuant to the impugned order pending disposal of the above Tax Case (Appeals) CMP No. 15338 of 2023 PRAYER to grant stay of operation of the impugned order of the Tribunal in ITA No.1040/Chny/2022 dt.31/01/2023 for the assessment year 2014-15 and further proceedings pursuant to the impugned order pending disposal of the above Tax Case (Appeals) CMP No. 15336 of 2023 PRAYER To grant stay of operation of the impugned order of the Tribunal in ITA.No.1048/Chny/2022 dated 31.01.2023 for the assessment Year 2015-16 and further proceedings pursuant to the impugned order pending disposal of the above TCA. CMP No. 15311 of 2023 PRAYER To grant stay of operation of the impugned order of the Tribunal in ITA No. 1050/Chny/2022 dt.31.01.2023 for the assessment year 2015-16 and further proceedings pursuant to the impugned order pending disposal of the above Tax Case (Appeals). TCA No. 387 of 2023 PRAYER To against order of the Income Tax Appellate Tribunal, Chennai B Bench dt. 31.01.2023 in ITA No.1044/Chny/2022 TCA No. 388 of 2023 PRAYER To against order of the Income Tax Appellate Tribunal, Chennai B Bench dt. 31.01.2023 in ITA No.1045/Chny/2022 CMP No. 15306 of 2023 PRAYER To grant stay of operation of the impugned order of the Tribunal in ITA No. 1036/Chny/2022 dt. 31.01.2023 for the assessment year 2013-14 and further proceedings pursuant to the impugned order pending disposal of the above Tax Case (Appeals). TCA No. 390 of 2023 PRAYER To against order of the Income Tax Appellate Tribunal, Chennai B Bench Dated 31.01.2023 in ITA.No.1038/Chny/2022. TCA No. 374 of 2023 PRAYER To against the Order of the Income Tax Appellate Tribunal, Chennai B Bench dated 31.01.2023 in ITA.No. 1036/Chny/2022. CMP No. 15316 of 2023 PRAYER To grant stay of operation of the impugned order of the Tribunal in ITA.NO. 1037/chny/2022 dt. 31.01.2023 for the assessment year 2013-14 and further proceedings pursuant to the impugned order pending disposal of the above Tax Case (Appeals). CMP No. 15315 of 2023 PRAYER To grant stay of operation of the impugned order of the Tribunal in ITA No. 1042/Chny/2022 dt. 31.01.2023 for the assessment year 2014-15 and further proceedings pursuant to the impugned order pending disposal of the above Tax Case (Appeal). CMP No. 15328 of 2023 PRAYER To grant stay of operation of the impugned order of the Tribunal in ITA No.1049/Chny/2022 dated 31.01.2023 for the assessment Year 2015-16 and further proceedings pursuant to the impugned order pending disposal of the above TCA. CMP No. 15325 of 2023 PRAYER To grant stay of operation of the impugned order of the Tribunal in ITA No. 1043/Chny/2022 dt. 31.01.2023 for the assessment year 2014-15 and further proceedings pursuant to the impugned order pending disposal of the above Tax Case (Appeal). CMP No. 15362 of 2023 CMP No. 15328 of 2023 PRAYER To grant stay of operation of the impugned order of the Tribunal in ITA No.1049/Chny/2022 dated 31.01.2023 for the assessment Year 2015-16 and further proceedings pursuant to the impugned order pending disposal of the above TCA. CMP No. 15325 of 2023 PRAYER To grant stay of operation of the impugned order of the Tribunal in ITA No. 1043/Chny/2022 dt. 31.01.2023 for the assessment year 2014-15 and further proceedings pursuant to the impugned order pending disposal of the above Tax Case (Appeal). CMP No. 15362 of 2023 PRAYER To grant stay of operation of the impugned order of the Tribunal in ITA No. 1053/Chny/2022 dt. 31.01.2023 for the assessment year 2015-16 and further proceedings pursuant to the impugned order pending disposal of the above Tax Case (Appeals). CMP No. 15355 of 2023 PRAYER To grant stay of operation of the impugned order of the Tribunal in ITA No.1045/Chny/2022 dt. 31.01.2023 for the assessment year 2014-15 and further proceedings pursuant to the impugned order pending disposal of the above TCACMP No. 15347 of 2023 PRAYER To grant stay of operation of the impugned order of the Tribunal in ITA No.1044/Chny/2022 dt. 31.01.2023 for the assessment year 2014-15 and further proceedings pursuant to the impugned order pending disposal of the above TCACMP No. 15331 of 2023 PRAYER To grant stay of operation of the impugned order of the Tribunal in ITA No. 1046/Chny/2022 dt. 31.01.2023 for the assessment year 2014-15 and further proceedings pursuant to the impugned order pending disposal of the above Tax Case (Appeals). CMP No. 15319 of 2023 PRAYER To grant stay of operation of the impugned order of the Tribunal in ITA No. 1047/Chny/2022 dt. 31.01.2023 for the assessment year 2014-15 and further proceedings pursuant to the impugned order pending disposal of the above Tax Case (Appeals). TCA No. 383 of 2023 PRAYER To against order of the Income Tax Appellate Tribunal, Chennai B Bench dated 31.01.2023 in ITA No.1048/Chny/2022. TCA No. 386 of 2023 PRAYER to against the order of the Income Tax Appellate Tribunal, Chennai B Bench dated 31/01/2023 in ITA No.1052/Chny/2022 CMP No. 15318 of 2023 PRAYER to grant stay of operation of the impugned order of the Tribunal in ITA No.1041/Chny/2022 dt.31/01/2023 for the assessment year 2014-15 and further proceedings pursuant to the impugned order pending disposal of the above Tax Case (Appeals) CMP No. 15365 of 2023 PRAYER To grant stay of operation of the impugned order of the Tribunal in ITA No. 1039/Chny/2022 dt.31.01.2023 for the assessment year 2015-16 and further proceedings pursuant to the impugned order pending disposal of the above Tax Case (Appeals). CMP No. 15323 of 2023 PRAYER To grant stay of operation of the impugned order of the Tribunal in ITA No. 1051/Chny/2022 dt.31.01.2023 for the assessment year 2015-16 and further proceedings pursuant to the impugned order pending disposal of the above Tax Case (Appeals). PRAYER To against order of the Income Tax Appellate Tribunal, Chennai B Bench Dated 31.01.2023 in ITA.No. 1037/Chny/2022. TCA No. 389 of 2023 PRAYER To against the order of the Income Tax Appellate Tribunal, Chennai Bench B dated 31/01/2023 in ITA No. 1039/Chny/2022. PRAYER to against the order of the Income Tax Appellate Tribunal, Chennai B Bench dated 31/01/2023 in ITA No.1040/Chny/2022 TCA No. 380 of 2023 PRAYER To against the Order of the Income Tax Appellate Tribunal, Chennai B Bench dated 31.01.2023 in ITA.No. 1043/Chny/2022. PRAYER To against the order of the Income Tax Appellate Tribunal, Chennai Bench B dated 31.01.2023 in ITA No. 1051/Chny /2022 For Appellant(s):MR. R. DEVARAJ (IN ALL TCAs) PRAYER To against order of the Income Tax Appellate Tribunal, Chennai B Bench Dated 31.01.2023 in ITA.No. 1037/Chny/2022. TCA No. 389 of 2023 PRAYER To against the order of the Income Tax Appellate Tribunal, Chennai Bench B dated 31/01/2023 in ITA No. 1039/Chny/2022. PRAYER to against the order of the Income Tax Appellate Tribunal, Chennai B Bench dated 31/01/2023 in ITA No.1040/Chny/2022 TCA No. 380 of 2023 PRAYER To against the Order of the Income Tax Appellate Tribunal, Chennai B Bench dated 31.01.2023 in ITA.No. 1043/Chny/2022. PRAYER To against the order of the Income Tax Appellate Tribunal, Chennai Bench B dated 31.01.2023 in ITA No. 1051/Chny /2022 For Appellant(s):MR. R. DEVARAJ (IN ALL TCAs) For Respondent(s):MS.KRITI SHARMA FOR DR.S. RAMASWAMY FOR THE RESPONDENT (IN ALL TCAs). COMMON JUDGMENT(Order of the Court was made by Dr.Anita Sumanth J.) The following substantial questions of law have been admitted for consideration: 'a)Whether on the facts and in the circumstances of the case, the Tribunal was right by not condoning the delay, either it is inordinate delay or delay for few days, ignoring the settled laws. b)Whether on the facts and in the circumstances of the case, the Tribunal was right by not condoning the delay, taking into account Section 234 E of the Act is effective from 01/06/2015, whereas in the given case, the Assessment Year is 2013-14. c)Whether on the facts and in the circumstances of the case, the Tribunal was right by not considered that, no prejudice to the other side will occur by condoning the delay.' 2.This is a batch of 18 appeals challenging common order dated 31.01.2023 of the Income Tax Appellate Tribunal (Tribunal/ITAT) dismissing the appeals as being belated and rejecting the request for condonation of delay. The assessment years (AYs) relate to 2013-14 [TCA.Nos.374, 375, 389 & 390 of 2023], 2014-15 [TCA.Nos.376, 378, 379, 380, 382, 384, 387 & 388 of 2023] and 2015-16 [TCA.Nos.373, 377, 381, 383, 385 & 386 of 2023]. 3. The issue that arises for consideration on merits in all the appeals relates to the levy of interest under Section 234E of the Income Tax Act, 1961 (in short 'Act'). 4.Having heard Mr.R.Devaraj, learned counsel for the appellant/assessee and Dr.B.Ramaswamy, learned Senior Standing Counsel for the Income Tax Department, we find that the appeals may be grouped into two kinds. In nine (9) appeals there is no dispute with regard to the computation of delay, as the same has been rightly computed from the date of statement issued under Section 200A of the Act. Those appeals are tabulated below: Tabulation A 5.In the second group of nine (9) cases, the appellant has computed the delay at 260 days. However, according to the revenue, the delay is far higher, ranging between 1808 to 2410 days. Those appeals are tabulated below: Tabulation B 6.On a perusal of appeals in Tabulation B, we concur with the computation of delay per the assessee. In all these cases, after receipt of statement under Section 200A of the Act, the assessee has filed petitions under Section 154 seeking rectification of delay and subsequently statements under Section 200A read with Section 154 have been issued which had been challenged by way of appeal, albeit belatedly. 7.Thus, in these circumstances, the delay would run only from date of service of the statement as rectified under Section 154 of the Act and not from date of original statement issued under Section 200A. Hence, the delay in all cases in Tabulation B per the assessee is accepted at 260 days. 8.The reason for the delay is that the issue on merits, relating to the levy of interest under Section 234E of the Act was pending before various judicial Fora such as different Benches of the ITAT and High Courts. Divergent views had been taken in regard to the validity of the levy as well as the effective date of levy. 7.Thus, in these circumstances, the delay would run only from date of service of the statement as rectified under Section 154 of the Act and not from date of original statement issued under Section 200A. Hence, the delay in all cases in Tabulation B per the assessee is accepted at 260 days. 8.The reason for the delay is that the issue on merits, relating to the levy of interest under Section 234E of the Act was pending before various judicial Fora such as different Benches of the ITAT and High Courts. Divergent views had been taken in regard to the validity of the levy as well as the effective date of levy. 9.Hence, the appellant was in a dilemma as to whether to file the statutory appeals or await a finality of the matter before the Supreme Court. Ultimately, and decided based on legal advice, it had chosen to file the statutory appeals belatedly. The Tribunal has rejected the explanation on the ground that it is not bonafide and unsubstantiated since no evidence had been placed by the appellant in regard to the legal advice sought. 10.The stand of the appellant, regarding divergence of views on the levy of interest under Section 234E is not incorrect. Hence, we differ with the view of the Tribunal that the appellant has not acted bonafide. There is nothing to indicate that the appellant was not acting bonafide and the appellant does not, in any event, stand to gain by virtue of not challenging the orders adverse to it. Incidentally the periods for which interest under Section 234E has been levied are all prior to 01.06.2015 when that provision was inserted into the Statute. 11.In this light of the matter, we condone the delay in filing appeals before the Tribunal, and restore the matters to the file of the Tribunal for hearing on merits, on 06.05.2025. No notice need be issued to the assessee separately in this regard. 12.Tax Case (Appeals) are allowed by way of remand. No costs. Connected miscellaneous petitions are closed. (ANITA SUMANTH J.)(C.KUMARAPPAN J.) 22-04-2025 (2/2) vsIndex:YesSpeaking orderNeutral Citation:Yes To The Income Tax Officer,TDS, CPC, Ghaziabad. DR.ANITA SUMANTH J.ANDC.KUMARAPPAN J. vs T.C.A.Nos.373, 381, 380,379, 382, 389, 385, 384,378, 377, 376, 375, 386,383, 374, 390, 388 & 387of 2023 andCMP.Nos.15378, 15365,15323, 15318, 15319,15331, 15328, 15325,15362, 15355, 15347,15316, 15315, 15306,15311, 15338, 15336 &15344 of 2023 22-04-2025(2/2)