7 results for “condonation of delay”+ Section 9(1)(vii)clear
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In the result, appeal filed by the assessee in ITA
Bench: Shri Vijay Pal Rao & Shri Ramit Kochar
condone the delay of 34 days in filing this appeal late beyond the time prescribed u/s 253(3) of the 1961 Act , and we proceed to decide the appeal on merits in accordance with law. It is well settled that if technicalities are pitted against justice, Courts will lean towards advancement of justice, unless malafide is at writ large