21 results for “condonation of delay”+ Section 13(1)(c)clear
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In the result, both the appeals ITA Nos
Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh
condoning the delay in filing the appeal, the appellate authority lacks jurisdiction to entertain such time barred appeals. 13. In the aforesaid circumstances, we deem it just and appropriate to remit the matter back to the file of learned CIT(A) for adjudication afresh on merits after affording an opportunity of hearing to the assessee. The assessee is also directed