https://www.taxtmi.com/caselaws?id=398028 The Tribunal allowed all appeals filed by the assessee, dismissing the CIT(A)'s order on the issue of delay in filing appeals before the CIT(A). It held that late filing fees under section 234E could not be charged for periods before 01.06.2015, following the Karnataka High Court's interpretation. Consequently, interest under section 220(2) was also not justified. The decision highlighted the significance of procedural accuracy and the prospective application of statutory changes. en-us Mon, 31 Aug 2020 00:00:00 +0530 Fri, 04 Sep 2020 18:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398028 The Tribunal allowed all appeals filed by the assessee, dismissing the CIT(A)'s order on the issue of delay in filing appeals before the CIT(A). It held that late filing fees under section 234E could not be charged for periods before 01.06.2015, following the Karnataka High Court's interpretation. Consequently, interest under section 220(2) was also not justified. The decision highlighted the significance of procedural accuracy and the prospective application of statutory changes. Case-Laws Income Tax Mon, 31 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398028