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2017 (8) TMI 1383 - AT - Income TaxCondonation of delay - e-filing of appeal - Held that:- Direct the Ld. CIT(A) to condone the delay in dispute. And also in the interest of justice, set aside the issues in dispute to the file of the Ld. CIT(A) with the directions to decide the same afresh, under the law, after giving adequate opportunity of being heard to the assessee and decide the appeal on merit and pass a speaking order, keeping in view of the judgment of the Hon’ble Supreme Court of India in the case of Hossein Kasam Dada vs. State of MP (1953 (2) TMI 35 - SUPREME COURT OF INDIA)
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