2021 (2) TMI 1174

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.... the CIT(A) - 5 Hyderabad's order dated 18/09/2019 passed in case No. 10341/2018-19/CIT(A)-5 involving proceedings u/s 143(3) rws 147 of the Income Tax Act, 1961 ; in short "the Act". Heard both the parties. Case file perused. 2. I notice at the outset that assessee's instant appeal suffers from 405 days delay in filing, he has filed condonation petition along with the affidavit averring the....