2 results for “condonation of delay”+ Section 13(2)(h)clear
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Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal
2. Both appeals filed delayed by 08 days for which an affidavit is filed explaining the circumstances for the delay. It is stated that the assessee and its counsel are placed at two different cities therefore, ITA No. 105 & 106/DDN/2024 the appeal could not be filed with the limitation period. We find that the reasons stated is having genuine