ITAT Chennai Dismisses Appeals for Late Filing Beyond 8 Years

Adithya Ferro Alloys Pvt. Limited Vs AO (ITAT Chennai) The Income Tax Appellate Tribunal (ITAT) in Chennai has recently adjudicated a series of appeals filed by Adithya Ferro Alloys Pvt. Limited against the Commissioner of Income Tax (Appeals)-10, Hyderabad, concerning various quarters of the Assessment Years (AY) 2013-14 & 2014-15. The appeals were primarily focused on challenging fees imposed under Section 234E of the Income Tax Act, 1961, for the late filing of quarterly Tax Deducted at Source (TDS) returns. The ITAT’s decision to dismiss the appeals due to an inordinate delay in ...