15 results for “condonation of delay”+ Section 249(2)clear
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In the result, appeal filed by the assessee is partly allowed for statistical purposes
Bench: Shri Inturi Rama Rao & Shri Keshav Dubeyassessmentyear:2017-18 Classic Pharma 42/672B, Civil Station Ward Alappuzha 688 001 Vs. Kerala Nfac Delhi Pan No :Aakfc0215F Appellant Respondent Appellant By : Shri R. Krishnan, A.R. Respondent By : Smt. Leena Lal, Sr. D.R. Date Of Hearing : 30.01.2025 Date Of Pronouncement : 24.04.2025
2. Before us, both the parties fairly conceded that there is a delay of 145 days in filing the appeal before the ld. CIT(A), which is not condoned by the ld. CIT(A) on the ground that the assessee has not discharged the onus of “sufficient cause” within the meaning of section 249