https://www.taxtmi.com/caselaws?id=367671 The appeal against the levy of late filing fee under section 234(E) for A.Y. 2012-13 was initially dismissed due to a delay in filing the appeal. The Tribunal, considering the appellant's reliance on the Tax Consultant's advice and subsequent statutory changes making the intimation appealable post 01.06.2015, condoned the delay. Emphasizing the importance of substantial justice, the Tribunal allowed the appeal for statistical purposes and remanded the matter to the Ld. CIT(A) for a merit-based decision after providing a reasonable opportunity to the appellant. en-us Wed, 19 Sep 2018 00:00:00 +0530 Sat, 22 Sep 2018 21:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367671 The appeal against the levy of late filing fee under section 234(E) for A.Y. 2012-13 was initially dismissed due to a delay in filing the appeal. The Tribunal, considering the appellant's reliance on the Tax Consultant's advice and subsequent statutory changes making the intimation appealable post 01.06.2015, condoned the delay. Emphasizing the importance of substantial justice, the Tribunal allowed the appeal for statistical purposes and remanded the matter to the Ld. CIT(A) for a merit-based decision after providing a reasonable opportunity to the appellant. Case-Laws Income Tax Wed, 19 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367671