Issue of charging fees u/s 234E of the Income Tax Act, 1961

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Last updated: 24 June 2021
Quick Summary
This Income Tax Appellate Tribunal ruling addresses appeals dismissed by the CIT(Appeals) solely due to late filing. The Tribunal found that the CIT(Appeals) failed to adjudicate the cases on their merits. Consequently, the appeals have been remanded back to the CIT(Appeals) to provide the assessee with a reasonable opportunity for a hearing and a decision based on the substantive issues.

Court :
ITAT Pune

Brief :
These bunch of 12 appeals preferred by the assessee emanates from the different orders of the Ld. CIT(Appeals), Pune-10 dated 14.11.2019 for the respective assessment years captioned hereinabove and as per the grounds of appeal on record.

Citation :
ITA 2080/PUN/2019

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1999
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3499
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