2 results for “condonation of delay”+ Section 149clear
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In the result, both the appeals of the assessee are allowed for statistical purposes
Bench: : Shri A.D. Jain & Shri Dr. Mitha Lal Meena
149 (Chennai) (TM) also supports the same view. Hon'ble ITAT, Delhi Bench A, in the case of DCIT Vs Brijwasi Impex Pvt Ltd, ITA No. 361/Del/2011 dated 30.09.2014 also confirms the view that advise of the counsel cannot be a deciding factor for treating the same as reasonable cause for allowing condonation of delay in filing appeal