In the result, appeal of the assessee is allowed for statistical
Bench: : Shri Ramit Kocharassessment Year: 2015-16
condonation application considering reason of delay as not bonafide. 2. On the facts and circumstances of the case the Commissioner of Income Tax (Appeals) has erred in not providing appropriate opportunity of being heard to the appellant for explaining the reason for delay in filing of appeal and dismissed the appeal which is against of law and principle of natural