35 results for “condonation of delay”+ Section 132(4)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
4. The basic purpose of appeals is to provide justice to assesses. By not condoning the delay on valid grounds, the CIT(A) has acted against the legislative intent behind appellate proceedings, that too in a case where assessments have been made ex parte. 5. The appeals were dismissed in haste by the CIT(A) ignoring the appellant’s request