26 results for “condonation of delay”+ Section 249(4)(a)clear
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In the result, the appeal is allowed for statistical purposes
Bench: : Shri Sunil Kumar Singh & Shri Manish Agarwalassessment Year: 2014-15
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 appeal on 16.09.2022 against the assessment order dated 23.02.2022. The first appeal