35 results for “condonation of delay”+ Section 40A(7)clear
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In the result appeal of the assessee bearing ITA No
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
7. That the addition on account of EPF sustained by learned CIT(Appeal) may kindly be deleted.” 3. Assessee has filed an application for condonation of delay of 64 days as per his application delay is in procedural of filing of appeal. Therefore, the delay of 64 days occurred. The ld. Sr. DR has not made any objection for condonation