In the result, both the revenue appeals are allowed for statistical purposes
Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh
4. At the very outset, it is noticed that this first appeal was dismissed upon rejection of assessee’s request for the condonation of delay caused in filing the first appeal before Ld. CIT(A). It transpires from the perusal of records that first appeal was filed before the first appellate authority on 30.09.2025, by a delay of about