78 results for “condonation of delay”+ Section 200A(3)clear
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In the result, all the appeals filed by the assessee are allowed
Bench: Shri Vikram Singh Yadav & Shri Yogesh Kumar U.S
3. Per contra, the ld. DR fairly submitted that in light of the Hon’ble Supreme Court decision, wherein the limitation period has been extended in view of the COVID–19 pandemic, the Revenue has no objection where the delay in filing the present set of appeals is condoned and the matter is heard on merits. 4. We have heard