Appeal Delay of 65 Days Condoned Due to Ongoing Rectification Proceedings Before Assessing Officer; Sufficient Cause Established.

Condonation of the delay of 65 days - the pendency of the rectification proceedings before the AO and the assessee’s expectation that the issue could be sorted out at that level has contributed in the delay in filing the appeal - there is sufficient and reasonable cause for condonation of the delay - delay condoned .....

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