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Condonation of delay in filing the present appeal by 515 days - The assessee has not received any notice...

Condonation of delay in filing the present appeal by 515 days - The assessee has not received any notice for hearing of the appeal as well as the order passed by the CIT(A). - However, as soon as assessee came to know of subsequent penalty order being passed against it, it consulted its Counsel and basis his advice, the present appeal has been filed though with a delay of 515 day - there is no culpable negligence or malafide on the part of the assessee in delayed filing of the present appeal and..... .....

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