CIT(A) dismissed the appeal without condoning the delay in filing of an appeal. On appeal the Tribunal set aside the order of CIT(A) is and directed to condone the delay and decide on merit. (AY. 2013-14)
Saharsh Laxmiratn Daga v. ACIT (2023) 222 TTJ 23 (UO) (Mum)(Trib)
S. 249 : Appeal-Commissioner (Appeals)-Form of appeal and limitation-Condonation of delay-Order of CIT(A) is set aside and directed to condone the delay and decide on merit. [S. 249(3), 250(6)]