https://www.taxtmi.com/caselaws?id=268986 The ITAT allowed both appeals of the assessee, condoning the delay in filing the appeal before CIT(A) due to human error and proceeding to decide the appeal on merit. The ITAT found no mala fide intention and granted relief to the assessee, except for specific grounds related to late fees and interest. Additionally, the ITAT deleted the late filing fees imposed under section 234E of the Income Tax Act, ruling that the levy of fees was beyond permissible adjustments under section 200A, thereby providing further relief to the assessee. en-us Wed, 14 Oct 2015 00:00:00 +0530 Sat, 05 Dec 2015 11:07:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268986 The ITAT allowed both appeals of the assessee, condoning the delay in filing the appeal before CIT(A) due to human error and proceeding to decide the appeal on merit. The ITAT found no mala fide intention and granted relief to the assessee, except for specific grounds related to late fees and interest. Additionally, the ITAT deleted the late filing fees imposed under section 234E of the Income Tax Act, ruling that the levy of fees was beyond permissible adjustments under section 200A, thereby providing further relief to the assessee. Case-Laws Income Tax Wed, 14 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268986