1. In the case appeal filed before THE INCOME TAX APPELLATE TRIBUNAL, where the appellate opt to VIVAD SE VISHWAS SCHEME. The ITAT only adjudicate the issue of condonation of delay. Held yes.

2. In a government company the delay can be condone 427 days on the ground of transfer/retirement of concerned person who have not intimated the facts to the successor. Held yes.