25 results for “condonation of delay”+ Section 249(4)clear
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In the result, all the three appeals filed by the assessees are allowed for
Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta
delay is not intentional or willful and as such we condone the same and admit the appeals to be heard on merits. 4. The common issue that arises in all the three appeals are that the Ld. first appellate authority has dismissed the appeals without admitting the same for hearing on merits for non-payment of advance tax coupled with