Mahipal,Gurgaon vs Income Tax Officer, Ward 1 (2), Alwar on 7 April, 2025
6. As a result, this appeal is disposed of for statistical purposes,
and while setting aside the impugned order passed by Learned CIT(A),
we remand the matter to Learned CIT(A) for afresh decision, firstly, on
the point of condonation of delay, and in case, it is found that there
was sufficient cause which prevented the appellant from presenting
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ITA No. 138/JPR/2025
Mahipal vs. ITO
the appeal within stipulated period, then to decide the appeal on
merits.