Held that the delay of two years is condoned and CIT(A) is directed to decide on merits. (AY. 2013-14)
Pramila Keshav Dalvi v. ITO (2024)116 ITR 81 (SN)(Pune)(Trib)
S. 254(1) : Appellate Tribunal-Powers-Delay of two years in filing an appeal before CIT(A) is condoned-CIT(A) is directed to decide on merits. [S.45, 133(6), 148]