https://www.taxtmi.com/caselaws?id=306479 The tribunal dismissed all twenty appeals filed by the assessee due to the delay in filing the appeals. The decision emphasized the importance of adhering to the prescribed limitation period for filing appeals and the need for compelling causes to condone such delays. The issue of penal fees u/s 234E was not separately addressed as the appeals were dismissed primarily on grounds of delay. The decision aimed at upholding judicial consistency and ensuring that litigants do not exploit the system for opportunistic reasons. en-us Wed, 23 Jan 2019 00:00:00 +0530 Fri, 03 Feb 2023 06:30:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306479 The tribunal dismissed all twenty appeals filed by the assessee due to the delay in filing the appeals. The decision emphasized the importance of adhering to the prescribed limitation period for filing appeals and the need for compelling causes to condone such delays. The issue of penal fees u/s 234E was not separately addressed as the appeals were dismissed primarily on grounds of delay. The decision aimed at upholding judicial consistency and ensuring that litigants do not exploit the system for opportunistic reasons. Case-Laws Income Tax Wed, 23 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306479