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2021 (4) TMI 332 - ITAT DELHICondonation of delay - delay in filing of the appeal by 37 days - assessee had mentioned that the delay was due to oversight and inadvertent mistake - HELD THAT:- Considering the totality of the facts of the case and in the interest of justice direct the Ld. CIT(A) to condone the delay of 37 days in filing the appeal by the assessee and decide the issue on merit as per fact and law after giving a final opportunity of being heard to the assessee hold and direct accordingly, Grounds raised by the assessee are accordingly allowed for statistical purposes.
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