89 results for “condonation of delay”+ Section 10clear
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In the result, both the appeals ITA Nos
Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh
10. We are further surprised to note that after refuting assessee’s prayer for condonation of delay, learned CIT(Appeals) proceeded to decide the appeal on merit, which is contrary to the law. The law on the subject is well settled that unless the delay is condoned, the appeal does not come into existence legally, and in such absence