87 results for “condonation of delay”+ Section 149(1)(b)clear
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In the result, appeal of the Assessee is dismissed
Bench: Shri Manjunatha G & Shri Ravish Sood
1. If the appellant has acted diligently then normally the delay gets condoned. However, if the delay is caused due to negligence on the part of the appellant, it become difficult to get the delay condoned. Shakti Clearing Agency (P) Ltd. vs. ITO (2003) 127 Taxmann. 2. In Shakuntala Devi Jain vs. Kuntal Kumari