119 results for “condonation of delay”+ Section 10(20)clear
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Bench: Shri Kul Bharat, Hon’Ble & Shri Manish Borad, Hon’Ble
10. In view of the above legal position and the pronouncements, we find that the cause shown by the assessee in the applications filed before the Tribunal for condonation of delay is not a reasonable and sufficient cause for condonation of the delay. We, therefore, dismiss ITA No. 413/Ind/20107 and CO Nos. 75 & 76/Ind/2009 being barred by limitation. Even otherwise