5 results for “condonation of delay”+ Section 173clear
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In the result, both the appeals ITA No
Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh
173 days. It transpires from the perusal of impugned order that the assessee did neither mention the factum of delay in filing first appeal in form No. 35 nor moved any delay condonation application before ld. 3 | P a g e ITA No. 228 & 229/Agr/2025 CIT(Appeals). However, the appellant assessee has moved delay condonation application along with death certificate