This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
ITAT Directs Re-adjudication for Late Fees u/s 234E, No Opportunity Given for Appeal Delay Reasons
Case Law Details
- Case Name
- Halo Technologies and Training Pvt Ltd Vs ACIT (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-14
- Courts
- All ITAT, ITAT Mumbai
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Halo Technologies and Training Pvt Ltd Vs ACIT (ITAT Mumbai)
Introduction: This article delves into the recent appeal by Halo Technologies against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre. The dispute revolves around the levy of late fees under Section 234E of the Income Tax Act for the Financial Year 2012-13. The ITAT Mumbai, in its order dated 20.10.2023, directs re-adjudication, highlighting the lack of opportunity for the Assessee to explain the delay in filing the appeal.
Analysis: The grounds of appeal raised by Halo Technologies cover variou...
