35 results for “condonation of delay”+ Section 132(1)clear
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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
1. The order passed by the CIT(A) is against equity and justice. 2. The CIT(A) ought to have considered the fact that the appellant had received the assessment orders only 16/03/2018 and the appeals were filed I.T.A. Nos.161-172/Coch/2019 within 30 days as permitted by section 249(2) and hence there was delay in filing the appeals