https://www.taxtmi.com/caselaws?id=463003 The ITAT Pune held that interest under section 234E cannot be levied for defaults occurring prior to 01-06-2015, as the provision was introduced with effect from that date. This aligns with HC rulings disallowing fee imposition for periods before 01-06-2015. Additionally, the Tribunal condoned a delay of 444 to 461 days in filing appeals before the CIT(A), accepting the explanation of awaiting resolution under the Direct Tax Vivad Se Vishwas Act, 2020, and relying on precedents that delay caused by improper legal advice does not bar adjudication on merits. Consequently, the appeals were admitted and allowed to be heard on merits. en-us Mon, 23 Jan 2023 00:00:00 +0530 Wed, 30 Jul 2025 20:41:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463003 The ITAT Pune held that interest under section 234E cannot be levied for defaults occurring prior to 01-06-2015, as the provision was introduced with effect from that date. This aligns with HC rulings disallowing fee imposition for periods before 01-06-2015. Additionally, the Tribunal condoned a delay of 444 to 461 days in filing appeals before the CIT(A), accepting the explanation of awaiting resolution under the Direct Tax Vivad Se Vishwas Act, 2020, and relying on precedents that delay caused by improper legal advice does not bar adjudication on merits. Consequently, the appeals were admitted and allowed to be heard on merits. Case-Laws Income Tax Mon, 23 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463003