33 results for “condonation of delay”+ Section 56(2)(vii)clear
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In the result, the appeal of the assessee is dismissed
Bench: Shri Rama Kanta Panda & Shri Laliet Kumar
condone the delay and admit the appeal for hearing. 4. Feeling aggrieved by the order passed by the assessing officer, assessee filed appeal before the Ld. CIT(A), who granted partial relief to the assessee. The finding recorded by the ld.CIT(A) read as under : “4.2 I have considered the submissions of the appellant and findings of the Assessing Officer