123 results for “condonation of delay”+ Section 35clear
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In the result, the appeal of the assessee bearing ITA No
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
35 that the date of receiving of intimation was the date of issuance of intimation. The ld. counsel only prayed for accepting the condonation of delay and direct the authority for adjudication of the appeal on merit. 5. The ld. Sr. DR vehemently argued and relied on the order of the ld. CIT(A). 6. We heard the rival submission