There was delay of 115 days in filing of appeal. The delay was not condoned. On writ the single judge dismissed the writ petition. On appeal the Court condoned the delay and directed the CIT(A) to decide on merits. (AY. 2016-17)
Antony Sunny v. CIT (A) (2024) 338 CTR 759 (Ker) (HC) Editorial : Order of single bench is set aside, Antony Sunny v. CIT (A) (2024) 338 CTR 759 (Ker) (HC)
S. 249 : Appeal-Commissioner (Appeals)-Form of appeal and limitation-Delay of 115 days in preferring appeal-Appeal was dismissed-Writ was dismissed by single judge bench-On appeal the delay was condoned and CIT(A) is directed to decide on merits.[S. 246A, 249(3), Art.226]