https://www.taxtmi.com/caselaws?id=390884 The Tribunal condoned the delay in filing appeals, admitting them for hearing despite a 33-day delay attributed to administrative errors. The challenge to demand under section 234E was upheld, allowing appeals based on the Default Summary data provided by the assessee. The necessity of enclosing copies of intimations was deemed unnecessary as the Default Summary contained relevant information. The Tribunal instructed the assessee to file appeals promptly and submit intimations, setting aside Ld CIT(A)'s orders for reconsideration. en-us Fri, 10 Jan 2020 00:00:00 +0530 Mon, 13 Jan 2020 18:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390884 The Tribunal condoned the delay in filing appeals, admitting them for hearing despite a 33-day delay attributed to administrative errors. The challenge to demand under section 234E was upheld, allowing appeals based on the Default Summary data provided by the assessee. The necessity of enclosing copies of intimations was deemed unnecessary as the Default Summary contained relevant information. The Tribunal instructed the assessee to file appeals promptly and submit intimations, setting aside Ld CIT(A)'s orders for reconsideration. Case-Laws Income Tax Fri, 10 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390884