Levy of fee/interest u/s 234E of the Act by the CPC, Bangalore -...

Levy of fee/interest u/s 234E of the Act by the CPC, Bangalore - CIT(A) was of the opinion that the delay was not to be condoned - the delay ought to have been condoned. Hence, we set aside the order of learned CIT(A) and hold that delay ought to have been condoned. CIT(A) has further erred as after noting that he is not condoning the delay in filing the appeal, he has gone on a different tangent saying that actually this appeal is against the order under Section 154 of the Act, hence the issue on merits cannot be adjudicated - AT