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    <title>2023 (6) TMI 84 - ITAT LUCKNOW</title>
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    <description>The Tribunal allowed the appeals in I.T.A. Nos. 60, 61, 62, 64 &amp;amp; 65/LKO/2023 and partly allowed the appeal in I.T.A. No. 63/LKW/2023 for statistical purposes. It directed the deletion of late fees and interest under section 234E and section 220(2) of the IT Act. The Tribunal emphasized procedural fairness and natural justice in the appellate process, setting aside the impugned appellate order and instructing a fresh order to be passed after providing a reasonable opportunity to the assessee.</description>
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