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    <title>2022 (5) TMI 625 - ITAT VISAKHAPATNAM</title>
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    <description>The Tribunal condoned the delay in filing appeals before the Ld. CIT(A) for AYs 2013-14, 2014-15 &amp;amp; 2015-16, citing a decision of the Hon&#039;ble Supreme Court. Late filing fees under section 234E of the Income Tax Act were upheld by the Ld. CIT(A), despite the assessee&#039;s argument. Emphasizing substantial justice, the delay in filing appeals was condoned, and cases were to be adjudicated on merits by the Ld. CIT(A). The Tribunal allowed all appeals for statistical purposes, restoring matters for adjudication in accordance with the law.</description>
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      <description>The Tribunal condoned the delay in filing appeals before the Ld. CIT(A) for AYs 2013-14, 2014-15 &amp;amp; 2015-16, citing a decision of the Hon&#039;ble Supreme Court. Late filing fees under section 234E of the Income Tax Act were upheld by the Ld. CIT(A), despite the assessee&#039;s argument. Emphasizing substantial justice, the delay in filing appeals was condoned, and cases were to be adjudicated on merits by the Ld. CIT(A). The Tribunal allowed all appeals for statistical purposes, restoring matters for adjudication in accordance with the law.</description>
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