NIKITA KINGRANI, DURG,DURG vs. INCOME TAX OFFICER-TDS WARD, BHILAI, DURG

In the result, all the appeals of the assessee are dismissed in terms of our observations above

Bench: Shri Ravish Sood & Shri Arun Khodpia

section 249 of Act and record the reasons for such condonation or otherwise in the appeal order passed under clause (x);" 5.4. I find that delay of 3170 days is an inordinate delay. A pragmatic approach can be espoused when delay is short. While 'interpreting 'sufficient cause' vs advancing cause of 'substantial justice', period of delay

NIKITA KINGRANI, DURG,DURG vs. INCOME TAX OFFICER-TDS WARD, BHILAI, DURG