3 results for “condonation of delay”+ Section 21clear
Sorted by relevance
Key Topics
In the result, grounds of appeal raised by the assessee are allowed
Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay
21. That the other grounds of appeal along with the supported case laws will be produced at the time of hearing." 2. We find from perusal of record that there are delay of 173 days each in filing of both these appeals of the assessee before the Tribunal. Impugned order was passed by the ld. CIT(A) on 28/07/2023, however