https://www.taxtmi.com/caselaws?id=302263 The ITAT, Chennai, allowed the appeals filed by the assessee against a common order by the CIT(A) for multiple assessment years, emphasizing substantial justice over technical considerations. The delay in filing the appeals was condoned due to valid reasons related to ambiguity regarding the levy of late filing fees under section 234E. The ITAT's decision underscored the importance of interpreting "sufficient cause" in a manner that promotes substantial justice, following precedents set by previous judicial decisions. The matter was remanded back to the CIT(A) for consideration on merits. en-us Mon, 26 Oct 2020 00:00:00 +0530 Thu, 12 May 2022 18:37:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=302263 The ITAT, Chennai, allowed the appeals filed by the assessee against a common order by the CIT(A) for multiple assessment years, emphasizing substantial justice over technical considerations. The delay in filing the appeals was condoned due to valid reasons related to ambiguity regarding the levy of late filing fees under section 234E. The ITAT's decision underscored the importance of interpreting "sufficient cause" in a manner that promotes substantial justice, following precedents set by previous judicial decisions. The matter was remanded back to the CIT(A) for consideration on merits. Case-Laws Income Tax Mon, 26 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=302263