In the result, the impugned orders of the Ld
Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria
condone the delay in filing of these appeals and admit the appeals for decision on merits. (B) We first take up appeal vide ITA. No.7/ALLD/2025. In this case, the Ld. CIT(A) dismissed the assesse’s appeal in limine on the ground that the assessee did not fulfill the requirement u/s 249(4) of the Income