KOLLIPARAAPPARAO COTTON MILLS PVT LTD,GUNTUR vs. INCOME TAX OFFICER, WARD-1(1), GUNTUR

In the result, appeal filed by the assessee is allowed

Bench: the Ld.CIT(A) and explained the reasons for the delay in filing the return and prayed to condone the delay to advance substantial justice on the ground that the issue involved therein, on merits, is with respect to levy of late filing fee under Section 234E of the Act is now covered in favour of the assessee by various decisions, as per which there is no provision under the Act to levy late filing fee before insertion of Section 200A by Finance Act, 2015 w.e.f. 01.06.2015. However, the Ld.A

condone the delay to advance substantial justice on the ground that the issue involved therein, on merits, is with respect to levy of late filing fee u/s 234E of the Act is now covered in favour of the assessee by various decisions, as per which there is no provision under the Act to levy late filing fee before insertion

GOVERNMENT POLYTECHNIC,VISAKHAPATNAM vs. INCOME TAX OFFICER, TDS WARD-1, VISAKHAPATNAM