64 results for “condonation of delay”+ Section 56(2)(x)clear
Sorted by relevance
Key Topics
Showing 1–20 of 64 · Page 1 of 4
In the result, the aforesaid appeals of the assessee are allowed
Bench: Shri Sandeep Gosain & Shri Arun Khodpia
56. ITA no.146/Nag./2021A.Y. 2019–20 05.10.2021 143(1) 2. At the outset, the Registry has pointed out that the appeals are time barred, the details of which are given above. We also find that assessee has filed a delay condonation application explaining the fact that due to COVID-19 pandemic, lockdown was imposed from 24th March