ITAT Directs Re-adjudication for Late Fees u/s 234E, No Opportunity Given for Appeal Delay Reasons

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 fili

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