https://www.taxtmi.com/caselaws?id=459264 Five appeals were allowed, and one was dismissed as withdrawn. The tribunal emphasized the importance of considering legal precedents and the merits of the case when deciding on the condonation of delays. The tribunal found that the legal issue raised by the assessee was favorably addressed by various high courts and the tribunal itself, leading to the condonation of delays and allowing the appeals on their merits. The tribunal also noted that fees under section 234E could only be imposed for defaults occurring after June 1, 2015, and cited judgments from the Kerala High Court affirming this position. en-us Tue, 14 Feb 2023 00:00:00 +0530 Fri, 06 Dec 2024 18:57:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459264 Five appeals were allowed, and one was dismissed as withdrawn. The tribunal emphasized the importance of considering legal precedents and the merits of the case when deciding on the condonation of delays. The tribunal found that the legal issue raised by the assessee was favorably addressed by various high courts and the tribunal itself, leading to the condonation of delays and allowing the appeals on their merits. The tribunal also noted that fees under section 234E could only be imposed for defaults occurring after June 1, 2015, and cited judgments from the Kerala High Court affirming this position. Case-Laws Income Tax Tue, 14 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459264