https://www.taxtmi.com/caselaws?id=350444 The Income Tax Appellate Tribunal (ITAT) partly allowed the appeals filed by the assessee, finding a reasonable cause for the delay in filing the appeal and holding that the Commissioner was not justified in summarily dismissing it. The ITAT also ruled in favor of the assessee regarding the charging of late fees under section 234E, deeming it unsustainable in law and deleting the fee. However, the ground related to charging of interest was dismissed as not pressed. The ITAT provided a detailed analysis of Sections 234E and 200A of the Income Tax Act, clarifying the scope of adjustments and upholding the assessee's grievance. en-us Fri, 03 Nov 2017 00:00:00 +0530 Mon, 06 Nov 2017 08:49:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350444 The Income Tax Appellate Tribunal (ITAT) partly allowed the appeals filed by the assessee, finding a reasonable cause for the delay in filing the appeal and holding that the Commissioner was not justified in summarily dismissing it. The ITAT also ruled in favor of the assessee regarding the charging of late fees under section 234E, deeming it unsustainable in law and deleting the fee. However, the ground related to charging of interest was dismissed as not pressed. The ITAT provided a detailed analysis of Sections 234E and 200A of the Income Tax Act, clarifying the scope of adjustments and upholding the assessee's grievance. Case-Laws Income Tax Fri, 03 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350444