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The Tax Publishers Levy of Section 234E prior to 1-6-2015 and inordinate delay in appealing against the same *Facts:* Assessee was levied fee under Section 234E for A.Y. 2013-14 and 2014-15 for periods prior to the correction of machinery Section to Section 234E was amended. The appeal to CIT(A) was filed extraordinarily belated with delays ranging from 2627 days to 2849 days which were dismissed in limine by the CIT(A). On higher appeal - Held in favour of the assessee that the delay needs to be condoned as on facts the levy of Section 234E has been held incorrect in the interest of justice. *Ed. Note:* The inordinate delays in this case, dismissal in limine and then readmittance of appeals thru condonation by ITAT needs to be noted. There might be many similar cases elsewhere as well. *Case:* Dhairyasheel Pralhad Pawar v. DCIT 2023 TaxPub(DT) 1112 (Pune-Trib)

The Tax Publishers

Levy of Section 234E prior to 1-6-2015 and inordinate delay in appealing against the same

Facts:

Assessee was levied fee under Section 234E for A.Y. 2013-14 and 2014-15 for periods prior to the correction of machinery Section to Section 234E was amended. The appeal to CIT(A) was filed extraordinarily belated with delays ranging from 2627 days to 2849 days which were dismissed in limine by the CIT(A). On higher appeal -

Held in favour of the assessee that the delay needs to be condoned as on facts the levy of Section 234E has been held incorrect in the interest of justice.

Ed. Note: The inordinate delays in this case, dismissal in limine and then readmittance of appeals thru condonation by ITAT needs to be noted. There might be many similar cases elsewhere as well.

Case: Dhairyasheel Pralhad Pawar v. DCIT 2023 TaxPub(DT) 1112 (Pune-Trib)