27 results for “condonation of delay”+ Section 35(1)(i)clear
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In the result, both the appeals ITA Nos
Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh
35 available on record, assessee filed first appeal on 27.02.2024 against the assessment order dated 22.05.2023 beyond the period of limitation along with the prayer to condone the delay caused in filing the first appeal on the ground that the assessment order dated 22.05.2023 came to the knowledge of the assessee only when he received the penalty order