518 results for “condonation of delay”+ Section 7clear
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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
7. The CIT(A) ought to have considered the fact that the assessment orders were passed ex parte u/s. 144 of the Income Tax Act, 1961 and substantial injustice would be caused to the appellant if the delay is not condoned. When substantial justice and technical consideration are pitted against each other, the CIT(A) ought to have given preference