2 results for “condonation of delay”+ Section 56(2)(b)clear
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In the result, the appeal of the assessee is partly allowed for statistical purposes
Bench: Shri Anadee Nath Misshra
section 56(2)(vii)(b)(ii) of the Act. Being aggrieved, the assessee filed appeal in the office of learned CIT(A). Vide impugned order dated 22/03/2024, the assessee’s appeal was dismissed by the learned CIT(A) for non prosecution. (C) Learned Authorized Representative for the assessee submitted that the assessee was not provided reasonable opportunity during assessment proceedings