Depreciation and routine compliance expenses disallowance did not prove inaccurate particulars or misreporting; penalty sustained only on foreign trav...
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The ITAT set aside ex parte appellate orders dismissing the assessee's appeals as time barred, holding that delay should not defeat consideration where the challenge goes to the jurisdiction to levy late fee under section 234E for the period before 1 June 2015. Following the Kerala High Court decision in Jiji Varghese, the Tribunal held that the first appellate authority ought to have condoned the delay and heard the appeals on merits. It did not decide the validity of the levy itself and remanded the matters for fresh adjudication after giving the assessee a reasonable opportunity of hearing.
The ITAT set aside ex parte appellate orders dismissing the assessee's appeals as time barred, holding that delay should not defeat consideration where the challenge goes to the jurisdiction to levy late fee under section 234E for the period before 1 June 2015. Following the Kerala High Court decision in Jiji Varghese, the Tribunal held that the first appellate authority ought to have condoned the delay and heard the appeals on merits. It did not decide the validity of the levy itself and remanded the matters for fresh adjudication after giving the assessee a reasonable opportunity of hearing.
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