Vinod Agarwal v. CIT (2018) 61 ITR 598 (Kol) (Trib) Shyam Sundar Agarwal v. CIT (2018) 61 ITR 598 (Kol) (Trib) Ramnaresh Agarwal v. CIT (2018) 61 ITR 598 (Kol) (Trib) Pawan Kumar Agarwal v. CIT (2018) 61 ITR 598 (Kol) (Trib)

S. 254(1): Appellate Tribunal — Delay of 93 days in filing appeal was condoned [ S. 263 ]

Tribunal held that delay of 93 days was due to contacting Senior Advocate and based on his opinion filing of appeal being a reasonable cause , the delay was condoned ( AY. 2013-14) .