HC condoned delay as appeal was filed belatedly due to resignation of CEO who only had power to file appeals

IT : Where assessee-company filed an appeal before Commissioner (Appeals) after a delay of 231 days due to reason that Director and Chief Executive Officer (DCEO) of assessee who had to take a decision to file an appeal had resigned and subsequently a new DCEO was appointed who after considering issue, took up matter before Board of Directors and then a decision was taken to file appeal, impugned delay was to be condoned

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