Appeal Delay Excused: Order Sent to Wrong Address, CIT (Appeals) Accepts Reasonable Cause for Late Filing.

Condonation of delay - proof of reasonable cause for not filing the appeal in time before the CIT (Appeals) - Since the order was send at wrong address, the assessee was prevented from filing the appeal before the CIT (Appeals) within the time granted by the statute - Delay condoned - AT .....

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