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of <h1>SC Allows Civil Appeal After Delay Excused; Respondent Absent From Proceedings.</h1> SC granted leave for Civil Appeal No. 13071 of 2017 after condoning the delay. The respondent did not appear in the proceedings. - TMI Exemption u/s 11 - HC decided issue in favour of assessee - HELD THAT:- Delay condoned. Leave granted. The Supreme Court of India in 2018 (10) TMI 2013 case granted leave for Civil Appeal No. 13071 of 2017 after condoning the delay. The respondent did not appear.
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