Matter remanded back as CIT(A) failed to record reasons for not considering condonation's grounds sufficient

INCOME TAX : Where Commissioner (Appeals)'s order did not record materials on basis of which satisfaction was arrived at that grounds urged by assessee in support of its prayer for condonation of delay were not sufficient grounds to condone delay, matter was remanded back to Commissioner (Appeals) to decide afresh issue of condonation of delay

from https://bit.ly/2W4oc9k Latest Case Laws https://bit.ly/2UcEFGh