M/S.AL ZARAFA TRAVELS & MANPOWER CONSULTANTS P. LTD,ERNAKULAM vs. THE ACIT, ERNAKULAM

In the result, the appeals of the assessee are partly allowed

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Income Tax (Appeals) ought to have considered the fact that the delay in filing the appeal is on account of reasons beyond the control of the appellant. 3. Since condonation of delay in filing the appeal is purely the discretion of the CIT (Appeals), the assessing officer has erred in objecting to the condonation of delay, that

M/S.AL ZARAFA TRAVELS & MANPOWER CONSULTANTS P. LTD,ERNAKULAM vs. THE ACIT, ERNAKULAM

In the result, the appeals of the assessee are partly allowed