Case Law Details
Motor Magic Auto Zone Vs ACIT (ITAT Delhi)
Considering the precedents set by the Honorable High Court and the Co-ordinate Benches of the Tribunal, it has been established that the imposition of late filing fees under Section 234E before the period of 01.06.2015 is not valid. Therefore, the ITAT Delhi in the case of Motor Magic Auto Zone Vs ACIT has instructed the Assessing Officer (AO) to delete the same.
ITAT condone delay of 29 days in appeal filing due to counsel’s lapse
The appeals for condonation of a 29-day delay were contested by the assessee, who attributed the delay to their legal counsel’s lapses and omissions.
Despite opposition from the Senior DR, ITAT accepted the assessee’s contention that the delay was due to the counsel’s lapse and not the fault of the assessee. It’s important to note the reliance on a prior High Court judgment where similar lapses on the counsel’s part were seen as reasonable grounds for delay.
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