Dismissal of condonation of delay for non-filing of condonation petition untenable: ITAT Chennai

Medavakkam Vattara Nadargalikkiya Sangam Vs ITO (ITAT Chennai)

ITAT Chennai held that the condonation of delay should not be dismissed for the reason that the appeal filed belatedly is not accompanied by condonation petition. Thus, order set aside and matter remanded back.

Facts- Vide the present appeal, the appellant has mainly contested that Addl/JCIT has erred in not condoning the delay and also dismissing the appeal for non-prosecution. The main grievance of the assessee is that the CIT(A) apart from dismissing the appeal in limine and not maintainable,

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