10 results for “condonation of delay”+ Section 23(1)clear
Sorted by relevance
Key Topics
In the result, the Appeal of the Assessee is allowed for statistical purpose
Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar U.S.Assessment Year: 2015-16
23,992/- may kindly be allowed.” 4. We have heard Ld. Counsel for the assessee and also Ld. AR perused the record and gave our thoughtful consideration. 5. The Ld.CIT(A) summarily dismissed the appeal on the ground of delay in latches. The reasons assigned by the assessee for condoning the delay was that ‘due to the ignorance