GORAKH NATH YADAV,VARANASI vs. ITA, WARD - 3(4), VARANASI
In the result, appeal of the assessee is allowed
ITA 26/VNS/2023[2004-2005]Status: DisposedITAT Varanasi16 Oct 2023AY 2004-2005
Section 271(1)(c)Section 274
2 That since the appellant has been prevented by sufficient cause in not presenting the appeal before your honour within due date.”
3. After considering the aforesaid reason, we find that there was reasonable cause for delay in filing the appeal, therefore, the delay in filing of the appeal is condoned and the appeal is admitted for hearing
