3 results for “disallowance”+ Section 249clear
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In the result, the appeal of the assessee is allowed for statistical purposes
Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)
disallowing condonation of delay. The decisive factor is whether there existed sufficient cause for the delay and whether it was deliberate, negligent, or mala fide none of which are borne out from the record in the present case. 8.3 Furthermore, the assessee stood to gain nothing by not filing the appeal within the prescribed period. The explanation of illness, supported