Condonation of delay - delay of almost 318 days - There is no ...
Appeal Delay of 318 Days Condoned Due to Lack of Negligence or Malicious Intent, No Advantage Gained by Assessee.
August 5, 2023
Case Laws Income Tax AT
Condonation of delay - delay of almost 318 days - There is no culpable negligence or mala fide on the part of the assessee in delayed filing of the present appeal and he does not stand to benefit by resorting to such delay. Therefore, in the factual matrix of the present case, we find that there exists sufficient and reasonable cause for condoning the delay of 318 days in filing the present appeal. - AT
View Source