49 results for “condonation of delay”+ Section 12clear
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In the result, both the appeals ITA Nos
Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh
12. Thus, the issue of condonation of delay in the proceedings has to be decided at the first instance before delving into the merits of the case. However, if the delay is condoned, there is no bar on the courts to proceed with the case and decide the same on merits on the very day. In the same manner