https://www.taxtmi.com/caselaws?id=65634 The Appellate Tribunal, ITAT Gauhati, admitted an appeal despite a delay of 166 days in filing, attributing the delay to non-receipt of certified copies of the impugned order. Regarding the cancellation of interest under section 216 of the Income-tax Act, 1961, the Tribunal upheld the CIT (A)'s decision to cancel the interest amounting to Rs. 11,236. This decision was based on the Assessing Officer's failure to provide reasons for the levy of interest, as required by law. The Tribunal emphasized the necessity for a speaking order and the fulfillment of statutory conditions for the imposition of interest, ultimately dismissing the appeal due to insufficient evidence supporting the interest levy. en-us Mon, 28 Jun 1993 00:00:00 +0530 Fri, 18 Feb 2011 10:46:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65634 The Appellate Tribunal, ITAT Gauhati, admitted an appeal despite a delay of 166 days in filing, attributing the delay to non-receipt of certified copies of the impugned order. Regarding the cancellation of interest under section 216 of the Income-tax Act, 1961, the Tribunal upheld the CIT (A)'s decision to cancel the interest amounting to Rs. 11,236. This decision was based on the Assessing Officer's failure to provide reasons for the levy of interest, as required by law. The Tribunal emphasized the necessity for a speaking order and the fulfillment of statutory conditions for the imposition of interest, ultimately dismissing the appeal due to insufficient evidence supporting the interest levy. Case-Laws Income Tax Mon, 28 Jun 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65634