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2024 (1) TMI 551 - AT - Income TaxDelay of 530 days in filing the present appeals before this Tribunal - HELD THAT:- Hon'ble Supreme Court in case of N.Balakrishnan vs. M. Krishnamurthy [1998 (9) TMI 602 - SUPREME COURT] in a similar circumstances, held that when substantial justice and technical considerations are pitted against each other, cause of substantial justice deserves to be preferred, for the other side cannot claim to have vested right in injustice being done because of a non- deliberate delay. The decision of Hon'ble Mumbai Benches in the case of Y.P. Trivedi vs. JCIT [2012 (9) TMI 794 - ITAT MUMBAI] held that delay in filing the appeal due to CA's fault is bona fide and must be condoned and the delay of 438 days was condoned. Thus when substantial justice and technical consideration are pitted against each other, the cause of substantial justice deserves to be preferred, for the other side cannot claim to have vested right for injustice being done because of non deliberate delay. See MST. KATIJI AND OTHERS [1987 (2) TMI 61 - SUPREME COURT] Fee imposed u/s 234(E) for delay in filing the TDS return - CPCTDS while processing the return wrongly charged fee u/s 234E for belatedly filing the TDS return. The Act has been amended from 01/06/2015 and prior to this period, levy of fee was in the statute book, therefore, the assessee is not liable for the period till 01/06/2015 and the issue is squarely covered in favour of the assessee by the decision of jurisdictional High Court in the case of Fatheraj Singhvi [2016 (9) TMI 964 - KARNATAKA HIGH COURT]
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