41 results for “condonation of delay”+ Section 127(2)(a)clear
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In the result, appeal of the assessee is allowed
section 154 was served upon him at the old address. That communication had also consumed time. Therefore, the assessee could not gain anything by filing the appeal late. There was no mala fide imputable to the assessee. The delay in filing the appeal was the result of ill health coupled with the change of his address thrice in a short