In the result, the appeals of the assessee through in ITA Nos
Bench: Shri Mahavir Prasad & Shri Manish Borad
section 249 of the Act, reasonably and in accordance with the settled legal principles enabling condonatioin of delay in filing of statutory appeals. 4. That on the facts and circumstances of the case in law, the CIT(A) has erred in dismissing the appeal filed by the assessee without refuting the facts stated by the assessee in a affidavit explaining