37 results for “condonation of delay”+ Section 271(1)(c)clear
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In the result, appeal filed by the assessee is allowed
Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Blem/S. Sri Surya Anjaneya Vs. Ito, Ward-2, Industries, D.No. 108/12, Vizianagaram. Opp.Fire Station, K.L.Puram, Cheepurupalli, Vizianagaram. Pan No. Abgfs 0809 J (Appellant) (Respondent)
271(1)(c) of the Act vide order dt.26.09.2014. The appellant filed an appeal against the penalty order but there was a delay of 46 days in filing the appeal. The learned Commissioner of Income Tax (Appeals) considered that the delay was on account of critical illness of the spouse of the managing partner and adjudicated the appeal. He noticed