Bench: : Shri Sunil Kumar Singh & Shri Manish Agarwal
condone the delay caused in filing first appeals and to restore the matter back to the ld. CIT(Appeals) for deciding the appeals on merits after affording sufficient opportunity of hearing to the appellant/assessee. 5. Learned DR has submitted that since the assessee failed to explain the reasonable cause, which prevented him to file the appeals within the period