12 results for “disallowance”+ Section 253(4)clear
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In the result IT(SS)A Nos
Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm
4) of Section 253 of the Act if the Tribunal is satisfied that there were sufficient causes and reasons for not presenting the appeals within the stipulated period. The Ld. A.R submitted that since the reasons attributable to late filing the appeal are beyond the control of the assessee, therefore in the interest of justice and fair play the appeal