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Income Tax - Highlights / Catch Notes

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Condonation of delay of 84 days in filing an appeal before ...

Case Laws     Income Tax

March 8, 2021

Condonation of delay of 84 days in filing an appeal before CIT(A) - explanation offered by the assessee for condoning the delay of 84 days in filing of the appeal before the ld. CIT(A) is that the delay had occurred on account of the change of counsel - By mere non-condonation of delay of 84 days, the very object of the Act would be defeated. - AT

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