In the result, the appeal filed by assessee in ITA no
Bench: Shri.Vijay Pal Rao& Shri Ramit Kochar
253(3) of the 1961 Act , as in our considered view sufficient cause is shown by the assessee, and hence we condone the delay in filing of all these three appeals and proceed to adjudicate these three appeals on merits in accordance with law.We order accordingly. ITA No. 20/Alld/2020- AY 2012-13 3. First , we shall take up assessee