25 results for “condonation of delay”+ Section 249(4)clear
Sorted by relevance
Key Topics
Showing 1–20 of 25 · Page 1 of 2
In the result, both the appeals are allowed
Bench: : Shri Sunil Kumar Singh & Shri Manish Agarwal
section 249(3) of the Act empowers the first appellate authority to condone the delay if satisfied that appellant had sufficient cause for not presenting it within that period. In the instant case, learned CIT(A) was not satisfied to condone the said delay in filing the first appeals on 04.11.2023 against the intimations u/s. 143(1) dated