Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth(Hybrid Hearing) Si. No.
section 249(3) of the Act, the CIT(A) may admit appeal after expiration of the period of 30 days, if the appellant had sufficient cause for not presenting appeal within the period of 30 days. The CIT(A) observed that the Courts and Appellate Authorities are not ‘walk-in-place' where appellants can approach whenever they want