Court :
ITAT Bangalore
Brief :
The assessee filed early hearing petition dated 12.7.2021 seeking early hearing of the appeal. During the course of hearing this petition, we noticed that the issue in dispute is with regard to condonation of delay by the CIT(Appeals) due to which he dismissed the appeal of assessee as unadmitted since there was a delay of 40 days in filing the appeal before the CIT(A). Hence we proceeded to hear and adjudicate the appeal itself,instead of early hearing.
Citation :
ITA No.102/Bang/2021
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