8 results for “condonation of delay”+ Section 201(3)clear
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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
3. Ld. CIT(A) has confirmed the appeal interalia observing as under: “It is held in the case of Surendra Boveja Vs CWT (2006) 287 ITR 52 (Delhi High Court) that want of due care, ignorance of law or failure to seek legal advice are not sufficient grounds for condonation of delay. Similar view has been taken