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Income Tax - Highlights / Catch Notes

Home Highlights September 2018 Year 2018 This

Condonation of delay - appeal of the assessee against the levy ...


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

September 24, 2018

Case Laws     Income Tax     AT

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

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