The assessee was held to be ‘assessee-in-default’ u/s. 201(1)/201(1A) of the Act, for non-deduction of tax at source on payment of feed charges and channel cost u/s. 194C of the Act. On appeal, the CIT(A) upheld the action of the AO. Delay in filing appeal with the Tribunal by 658 days.

The Tribunal condoned the delay in filing the appeal, on the ground that delay had occurred on account of an inadvertent mistake on the part of employee of the assessee who had failed to deliver the order of the CIT(A) to the chartered accountant for taking necessary action. Further, appeals for immediately two preceding assessment years were pending before the Tribunal. Hence, the assessee would not have benefited from delaying the filing of the appeal. On merits the Tribunal held that proceedings u/s. 201(1)/201(1A) of the Act were initiated vide notice dated 23.09.2003 but the respective orders were passed on 28.03.2011 which were beyond a period of one year from the end of the financial year in which the proceedings u/s. 201 of the Act were initiated. Therefore, the respective orders passed u/s. 201(1)/201(1A) of the Act, were barred by limitation. (ITA Nos. 4112/Mum/2016 dt. 31.01.2018)