Condonation of delay - The assessee has not prosecuted its ...
Case Laws Income Tax
July 26, 2023
Condonation of delay - The assessee has not prosecuted its litigation either before the AO or before the ld. 1st Appellate Authority. Thus it is not very serious in contesting the issues. A ‘vague application’ (extracted supra) suggest its conduct. It does not contain any reason to show, why this appeal has been delayed by the assessee. - AT
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