In the result, both the appeals are allowed
Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary
condone the delay and proceed to hear the appeal. 3. Only issue which needs to be adjudicated in these appeals is the charging of late filing fee u/s 234E of the Income Tax Act, 1961 (‘the Act’) while issuing the intimation u/s 200A of the Act. Assessee is a private limited company, engaged in the business of manufacturing