https://www.taxtmi.com/caselaws?id=420495 The Tribunal allowed all appeals, condoning the delay in filing appeals before CIT(A) due to lack of mala fide intention and deciding to adjudicate on merit. Late fees under section 234E of the Act were canceled based on a Kerala High Court decision favoring the appellant over the CIT(A)'s confirmation. The Tribunal stressed following decisions favoring the assessee in case of conflicting High Court opinions, aiming to prevent unnecessary litigation and delays in the legal system. en-us Tue, 22 Mar 2022 00:00:00 +0530 Mon, 04 Apr 2022 09:14:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=420495 The Tribunal allowed all appeals, condoning the delay in filing appeals before CIT(A) due to lack of mala fide intention and deciding to adjudicate on merit. Late fees under section 234E of the Act were canceled based on a Kerala High Court decision favoring the appellant over the CIT(A)'s confirmation. The Tribunal stressed following decisions favoring the assessee in case of conflicting High Court opinions, aiming to prevent unnecessary litigation and delays in the legal system. Case-Laws Income Tax Tue, 22 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=420495