26 results for “condonation of delay”+ Section 253(6)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 Dubey
253(5) of the Act, the Tribunal may admit the appeal filed beyond the period of limitation where it is established that there exists a sufficient cause on the part of the assessee for not presenting the appeals within the prescribed time. The explanation therefore, becomes relevant to determine whether the same reflects sufficient and reasonable cause on the part