48 results for “condonation of delay”+ Section 120(5)clear
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Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 58/Rpr/2024 (िनधा"रण वष" Assessment Year: 2011-12)
5 Dolphin Promoters and Builders vs Addl. CIT, Range-1, Raipur Representative (in short “Ld. AR”), submitted that the present appeal was filed with a delay of 151 days for the reason that the impugned order passed by the Ld. CIT(A) was never physically served on the assessee, whereas in appeal memo in Form No. 35, manually filed