211 results for “condonation of delay”+ Natural Justiceclear
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In the result, the appeals of the assessee are partly allowed
Bench: S/Shri Chandra Poojari, Am & George George K., Jm
justice to the appellant. By not condoning the delay on valid grounds, the CIT(A) has acted against the legislative intent behind the appellate proceedings, that too, in a case where a high pitched ex-parte assessment has been made on the appellant purely based on the statements of third persons, that too, without providing an opportunity to cross examine