https://www.taxtmi.com/caselaws?id=423566 The Tribunal allowed the appeal filed by the assessee for the assessment year 2013-14, holding that the delay in filing the appeal should have been condoned by the CIT(A) as the appellant had a strong case on merits. Additionally, the Tribunal ruled that late fees under section 234E of the Income Tax Act could only be levied prospectively from 01.06.2015, directing the deletion of late fees imposed prior to this date. As a result, all seventeen appeals filed by the assessee were allowed based on the Tribunal's decision for the assessment year 2013-14. en-us Tue, 31 May 2022 00:00:00 +0530 Thu, 09 Jun 2022 08:17:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423566 The Tribunal allowed the appeal filed by the assessee for the assessment year 2013-14, holding that the delay in filing the appeal should have been condoned by the CIT(A) as the appellant had a strong case on merits. Additionally, the Tribunal ruled that late fees under section 234E of the Income Tax Act could only be levied prospectively from 01.06.2015, directing the deletion of late fees imposed prior to this date. As a result, all seventeen appeals filed by the assessee were allowed based on the Tribunal's decision for the assessment year 2013-14. Case-Laws Income Tax Tue, 31 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423566