38 results for “condonation of delay”+ Section 153A(1)(b)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
condonation of delay in filing the appeals was not granted. According to the CIT(A), as per the IT Act, for an appeal to be valid, the appeal has to be filed, as per section 249(2)(b) within 30 days of the notice of demand relating to the assessment or penalty. It was found that in the aforesaid cases