Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinhaआयकर अपील सं./I.T.A. No. 388/Ahd/2024 (िनधा"रण वष" / Assessment Year : 2022-23)
2 – filing of the appeal. Considering the reason as explained, the delay in filing of the appeal is condoned. 3. This appeal is directed against the penalty of Rs.15,150/- imposed under Section 234E