https://www.taxtmi.com/caselaws?id=430102 The Tribunal ruled in favor of the appellants, finding that late fees under Section 234E of the Income-tax Act, 1961 could not be levied for periods prior to 01-06-2015. The Tribunal directed the Assessing Officer to delete the late fees imposed for the Financial Years 2012-13, 2013-14, and 2014-15. Additionally, the Tribunal emphasized the importance of condoning delays in filing appeals to ensure substantial justice and held that the CIT(A) should have adjudicated the appeal on its merits. The orders of the National Faceless Appeal Centre were set aside, and the appeals of the assessee were allowed. en-us Tue, 11 Oct 2022 00:00:00 +0530 Thu, 10 Nov 2022 10:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430102 The Tribunal ruled in favor of the appellants, finding that late fees under Section 234E of the Income-tax Act, 1961 could not be levied for periods prior to 01-06-2015. The Tribunal directed the Assessing Officer to delete the late fees imposed for the Financial Years 2012-13, 2013-14, and 2014-15. Additionally, the Tribunal emphasized the importance of condoning delays in filing appeals to ensure substantial justice and held that the CIT(A) should have adjudicated the appeal on its merits. The orders of the National Faceless Appeal Centre were set aside, and the appeals of the assessee were allowed. Case-Laws Income Tax Tue, 11 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430102