Lakshmi Venkateswara Kalyana Mandapam vs Income-Tax Officer on 25 February, 1994
10. We thus, in terms of our aforesaid observations, are of the firm
conviction that as the CIT(A) in the present case before us did not stop
with the order declining to condone the delay, but had specifically
observed that the appellant's case does not hold good on merit too,
7
ITA No. 214/Hyd/20225
Mandadi Vijaya Lakshmi Vs. ITO
therefore, the only inference that can be drawn by relying on the
judgment of the Hon'ble High Court of Madras in Vijayeswari Textiles
Ltd. Vs. CIT (supra) is that he had impliedly condoned the delay
involved in the appeal filed before him.