49 results for “condonation of delay”+ Section 153Aclear
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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
condone the delay in filing the appeals before the CIT(A) and restore the case back to the file of CIT(A) to adjudicate the matter. 2.1 The crux of the above grounds is that the CIT(A) erred in not adjudicating the appeals on account of delay in filing the same before the CIT(A). I.T.A. Nos.161-172/Coch/2019