COMMON JUDGMENT (Order of the Court was made by Dr.Anita Sumanth J.) The following substantial questions of law have been admitted for consideration: 'a)Whether on the facts and in the circumstances of the case, the Tribunal was right by not condoning the delay, either it is inordinate delay or delay for few days, ignoring the settled laws. b)Whether on the facts and in the circumstances of the case, the Tribunal was right by not condoning the delay, taking into account Section 234 E of the Act is effective from 01/06/2015, whereas in the given case, the Assessment Year is 2013-14. c)Whether on the facts and in the circumstances of the case, the Tribunal was right by not considered that, no prejudice to the other side will occur by condoning the delay.' 2.This is a batch of 18 appeals challenging common order dated 31.01.2023 of the Income Tax Appellate Tribunal (Tribunal/ITAT) dismissing the appeals as being belated and rejecting the request for condonation of delay. The assessment years (AYs) relate to 2013-14 [TCA.Nos.374, 375, 389 & 390 of 2023], 2014-15 [TCA.Nos.376, 378, 379, 380, 382, 384, 387 & 388 of 2023] and 2015-16 [TCA.Nos.373, 377, 381, 383, 385 & 386 of 2023]. 3. The issue that arises for consideration on merits in all the appeals relates to the levy of interest under Section 234E of the Income Tax Act, 1961 (in short 'Act'). 4.Having heard Mr.R.Devaraj, learned counsel for the appellant/assessee and Dr.B.Ramaswamy, learned Senior Standing Counsel for the Income Tax Department, we find that the appeals may be grouped into two kinds. In nine (9) appeals there is no dispute with regard to the computation of delay, as the same has been rightly computed from the date of statement issued under Section 200A of the Act. Those appeals are tabulated below: Tabulation A Sl. In nine (9) appeals there is no dispute with regard to the computation of delay, as the same has been rightly computed from the date of statement issued under Section 200A of the Act. Those appeals are tabulated below: Tabulation A Sl. No. Appeal No. FY/ Quarter Date of Passing Order Date of Filing Appeal Delay in Days T.C.Appeal No./2023 Date of Passing Order U/s 154 Delay in Days 1) NFAC/2013-14/ 10026979 2013-14/Q3 16/03/2014 17/11/2020 2408 Days 376 16/03/2014 2408 2) NFAC/2013-14/ 10011843 2013-14/Q3 16/03/2014 17/11/2020 2408 Days 382 16/03/2014 2408 3) NFAC/2013-14/ 10026958 2013-14/Q4 05/06/2014 17/11/2020 2327 Days 378 05/06/2014 2327 4) NFAC/2014-15/ 10027035 2014-15/Q1 29/07/2014 17/11/2020 2273 Days 383 29/07/2014 2273 5) NFAC/2014-15/ 10027034 2014-15/Q3 30/10/2015 17/11/2020 1815 Days 377 30/10/2015 1815 6) NFAC/2014-15/ 10027033 2014-15/Q4 08/04/2019 17/11/2020 559 Days 373 08/04/2019 559 7) NFAC/2014-15/ 10027030 2014-15/Q1 29/07/2014 17/11/2020 2273 Days 381 29/07/2014 2273 8) NFAC/2014-15/ 10027031 2014-15/Q3 05/05/2015 17/11/2020 1993 Days 386 05/05/2015 1993 9) NFAC/2014-15/ 10027032 2014-15/Q4 06/11/2015 17/11/2020 1808 Days 385 06/11/2015 1808 5.In the second group of nine (9) cases, the appellant has computed the delay at 260 days. However, according to the revenue, the delay is far higher, ranging between 1808 to 2410 days. Those appeals are tabulated below: Tabulation B Sl. No. Appeal No. FY/ Quarter Date of Passing Order Date of Filing Appeal Delay in Days T.C.Appeal No./2023 Date of Passing Order U/s 154 Delay in Days 1) NFAC/2013-14/ 10026938 2012-13/Q3 12/12/2013 17/11/2020 2502 Days 389 03/03/2020 260 2) NFAC/2012-13/ 10026936 2012-13/Q2 12/12/2013 17/11/2020 2502 Days 374 03/03/2020 260 3) NFAC/2012-13/ 10026937 2012-13/Q3 12/03/2013 17/11/2020 2502 Days 375 03/03/2020 260 4) NFAC/2012-13/ 10026952 2012-13/Q2 12/03/2013 17/11/2020 2502 Days 390 03/03/2020 260 5) NFAC/2013-14/ 10027169 2013-14/Q1 16/03/2014 19/11/2020 2410 Days 384 16/03/2014 260 6) NFAC/2013-14/ 10026960 2013-14/Q2 16/03/2014 17/11/2020 2408 Days 379 03/03/2020 260 7) NFAC/2014-15/ 10026959 2013-14/Q4 05/06/2014 17/11/2020 2327 Days 380 05/06/2014 260 8) NFAC/2013-14/ 10026956 2013-14/Q1 16/03/2014 17/11/2020 2408 Days 387 03/03/2020 260 9) NFAC/2013-14/ 10046957 2013-14/Q2 16/03/2014 17/11/2020 2408 Days 388 03/03/2020 260 6.On a perusal of appeals in Tabulation B, we concur with the computation of delay per the assessee. In all these cases, after receipt of statement under Section 200A of the Act, the assessee has filed petitions under Section 154 seeking rectification of delay and subsequently statements under Section 200A read with Section 154 have been issued which had been challenged by way of appeal, albeit belatedly. 7.Thus, in these circumstances, the delay would run only from date of service of the statement as rectified under Section 154 of the Act and not from date of original statement issued under Section 200A. Hence, the delay in all cases in Tabulation B per the assessee is accepted at 260 days. 8.The reason for the delay is that the issue on merits, relating to the levy of interest under Section 234E of the Act was pending before various judicial Fora such as different Benches of the ITAT and High Courts. Divergent views had been taken in regard to the validity of the levy as well as the effective date of levy. 9.Hence, the appellant was in a dilemma as to whether to file the statutory appeals or await a finality of the matter before the Supreme Court. Ultimately, and decided based on legal advice, it had chosen to file the statutory appeals belatedly. The Tribunal has rejected the explanation on the ground that it is not bonafide and unsubstantiated since no evidence had been placed by the appellant in regard to the legal advice sought. 10.The stand of the appellant, regarding divergence of views on the levy of interest under Section 234E is not incorrect. Hence, we differ with the view of the Tribunal that the appellant has not acted bonafide. There is nothing to indicate that the appellant was not acting bonafide and the appellant does not, in any event, stand to gain by virtue of not challenging the orders adverse to it. Incidentally the periods for which interest under Section 234E has been levied are all prior to 01.06.2015 when that provision was inserted into the Statute. 11.In this light of the matter, we condone the delay in filing appeals before the Tribunal, and restore the matters to the file of the Tribunal for hearing on merits, on 06.05.2025. No notice need be issued to the assessee separately in this regard. 12.Tax Case (Appeals) are allowed by way of remand. No costs. Connected miscellaneous petitions are closed.