5 results for “condonation of delay”+ Section 54clear
Sorted by relevance
Key Topics
In the result, the appeal filed by the assessee is allowed
Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadale
condone the delay and admit the appeals. 3. Since the issues involved in these appeals are common and identical, hence are clubbed, heard and consolidated order is passed. For the sake of convenience, we shall take up the ITA No.4/JAB/2023 for the A.Y.2013-14(Quarter-4) as a lead case and the facts narrated. The assessee has raised the following grounds