SH. SHAM LAL,CHANDIGARH vs. D.C.I.T, CENTRAL CIRCLE , AMRITSAR
In the result, the appeal of the assessee bearing ITA No
ITA 267/ASR/2017[2009-10]Status: DisposedITAT Amritsar21 Aug 2023AY 2009-10
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
Section 132Section 245C(1)Section 245DSection 245HSection 250Section 271Section 271A
condonation of delay in filing the belated appeal.
4. That the worthy CIT(A) should have allowed an opportunity of being heard to the assessee for filing the belated appeal. The Learned Chandigarh Bench has taken this view that the CIT(A) must allow an opportunity of being heard to the assessee in filing the belated appeal. This view