In the result, the appeal of the assessee bearing ITA No
Bench: Sh. Udayan Das Gupta & Nikhil Choudharyi.T.A. No.102/Alld/2024 Assessment Year: 2012-13
delay may please be condoned and the appeal may be admitted to be heard on merits. 2.4 Considering the condonation application, and the contents of the affidavit we find that the assessee has stated sufficient cause for filing the appeal belated by 692 days and we find that in absence of any willful or intentional neglect on the part