13 results for “condonation of delay”+ Section 13(2)(h)clear
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In the result, assessee’s appeal stands allowed
Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
2. The assessee submits that no hardship or prejudice will be caused to the revenue in case the application is allowed and delay is condoned however if application for condonation of delay is rejected the assessee may loose a valuable right of appeal. In view of above, it is humbly submitted that liberal view be taken and application be allowed