https://www.taxtmi.com/caselaws?id=422468 The Tribunal condoned a 108-day delay in filing the appeal, citing the managing director's health issues as a sufficient cause. Referring to the Karnataka High Court's decision, the Tribunal invalidated the levy of fees under Section 234E before 1.6.2015. The issue was remanded to the CIT(A) for fresh consideration, emphasizing that delays should be condoned to ensure substantive justice. The appeal was allowed for statistical purposes, highlighting that technicalities should not impede justice. en-us Tue, 03 May 2022 00:00:00 +0530 Sat, 14 May 2022 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422468 The Tribunal condoned a 108-day delay in filing the appeal, citing the managing director's health issues as a sufficient cause. Referring to the Karnataka High Court's decision, the Tribunal invalidated the levy of fees under Section 234E before 1.6.2015. The issue was remanded to the CIT(A) for fresh consideration, emphasizing that delays should be condoned to ensure substantive justice. The appeal was allowed for statistical purposes, highlighting that technicalities should not impede justice. Case-Laws Income Tax Tue, 03 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422468