5 results for “condonation of delay”+ Section 201(1)clear
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In the result, both the appeals of the assessee are allowed for statistical purposes
Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta
condone the delay of the assessee in filing the appeals before the first appellate authority being 91(ninty one days) for assessment year 2013-14 and 201 ( two hundred and one days ) for the assessment year 2014-15 and we remand both the appeals to the files of the ld. first appellate authority for admitting the appeals and adjudicating