3 results for “condonation of delay”+ Section 72Aclear
Sorted by relevance
In the result, the appeal of the assessee is allowed
Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)
delay of 81 days in filing the appeal by the assessee is condoned in view of the decision of Hon’ble Supreme Court in the case of Collector, land Acquisition vs. 4 Dynamic Powertech Pvt. Ltd. vs. DCIT Mst. Katiji and Others, 167 ITR 471 (SC) as the assessee is prevented by sufficient cause. 6. Having admitted the appeal