13 results for “condonation of delay”+ Section 2(47)clear
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Bench: Shri George Mathan, Jm & Shri Laxmi Prasad Sahu, Am
condone the delay of 47 days. In the same breath, we restore the appeal to the file of the learned CIT (A) to decide the appeal on merit after affording a reasonable opportunity of being heard to the assessee. 6. In respect of ITA No. 330/GTY/25 which is against the penalty under section 271(1)(c) of the Act, which