Appeal Delay Condoned: Late Filing Fee u/s 234(E) Reviewed, Prioritizing Substantial Justice Over Technicalities.

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....Condonation of delay - appeal of the assessee against the levy of late filing fee u/s 234(E) was dismissed at the admission stage on account of delay in filing the appeal - bonafide explanation for delay - merely technicality should not come in the way of discharge of substantial justice - We accordingly condoned the delay in filing the appeal....