ASHOK KUMAR SINGH,PATNA vs. DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE 4 PATNA, PATNA

In the result, appeal of the assessee is partly allowed for statistical\npurposes

condoned the delay of 1083 days, admitting the appeal for hearing. Considering the facts and circumstances, and in the interest of justice, the issues were restored to the file of the CIT(A) for readjudication after providing the assessee an adequate opportunity to be heard.", "result": "Partly Allowed", "sections": ["11A