129 results for “condonation of delay”+ Section 40A(3)clear
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In the result, the appeal of the assessee for the A
Bench: Shri C.N Prasad & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No. 2135/Mum/2013 (नििाारण वर्ा / Assessment Year : 2009-10 ) आयकर अपीऱ सं./I.T.A. No.4896/Mum/2015 (नििाारण वर्ा / Assessment Year : 2008-09)
Section 40A(3) and 40A(3A). Relying on decision of Hon‟ble Supreme Court in the case of Ujagar Singh(supra) ,we could not see any malafide on the part of the assessee in filing this appeal late by 123 days beyond the time stipulated u/s 253(3) as the assessee is not going to be benefitted