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2021 (3) TMI 155 - ITAT CHENNAICondonation of delay against intimation u/s 200A - levy of late filing fee passed under section 234E - HELD THAT:- Assessee was not aware in time the levy of late filing fee passed under section 234E of the Act since the intimation was communicated by e-mail, which were unnoticed by the employees and only after receipt of notice dated 09.10.2018 for all the above assessment years, the receipt of intimation was brought to the notice of the assessee. Therefore, after consulting income tax practitioners/Advocates, the assessee preferred appeals with delay before the ld. CIT(A). Under the above facts and circumstances and in view of the legal position, we condone the delay in filing the appeals before the ld. CIT(A) and accordingly, we set aside the common order passed by the ld. CIT(A) and direct him to adjudicate the appeals for all the assessment years under appeal on merits after giving sufficient opportunities of hearing to the assessee. Appeals filed by the assessee are allowed for statistical purposes.
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