26 results for “condonation of delay”+ Section 271Cclear
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In the result, the appeal of the assessee is allowed
Bench: S/Shri Chandra Poojari, Am & George George K., Jm
condone the delay of 71 days in filing the appeal and admit the appeal for adjudication. 3. The assessee has raised the following grounds of appeal: 1. The learned Commissioner of Income-tax(Appeals) erred in confirming the penalty of Rs.1 lakh levied u/s. 271B of the Income Tax Act. I.T.A. No.265/Coch/2018 2. The learned Commissioner of Income-tax(Appeals