Bench: : Shri Anil Chaturvedi & Sh. Laliet Kumar
3 representative for the revenue and also on account of the submission made before us by the Ld.AR. as the issue is covered in favor of the assessee and also on account of the aforesaid peculiar facts, we are of the view that the delay in filing the appeal before CIT(A) needs to be condoned. We accordingly condone