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In the result, the appeal of the assessee is allowed for statistical purposes
Bench: Shri Sunil Kumar Singh & Shri Brajesh Kumar Singh[Assessment Year: 2017-18] Adarsh Singh Kushwah, Deputy Commissioner Of Income Tansen Nagar, Hazira, Gwalior, Tax, Circle-3(1), Aaykar Bhawan, Madhya Pradesh-474002 Vs City Centre, Gwalior, Madhya Pradesh-474011 Pan-Ajvpk5450E Appellant Respondent
section 253(5) of the Income Tax Act, 1961 and may kindly be admitted and oblige. 3. We have carefully considered the facts stated in the said application. Upon consideration, we are of the considered view that the assessee was prevented by sufficient cause in filing the said this appeal. We, therefore, condone the delay of 74 days and admit