2016 (8) TMI 1501

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....ndonation of the delay of 53 days in filing a statutory appeal before the Income Tax Appellate Tribunal, the assessee has come up with the above appeal under Section 260A of the Income Tax Act, 1961. 2. The only question of law raised in the appeal is as to whether the Tribunal's findings are perverse or not. 3. Heard Mr. A.V.A.Siva Kartikeya, learned counsel for the appellant, and Mr. J.V.P....