In the result, all the three appeals of the assessee are allowed for
Bench: : Shri Ramit Kochar
36)beyond the time prescribed u/s. 253(3) of the Income-tax Act, 1961. Learned counsel for the assessee submitted that application for condonation of delay duly supported by the affidavit of assessee are duly filed with ITAT, Agra Bench, Agra which are placed on record in file at Page 1-5 of the Paper Book filed by the assessee