In the result, the appeals of the assessee through in ITA Nos
Bench: Shri Mahavir Prasad & Shri Manish Borad
3. That on the facts and circumstances of the case the CIT(A) has erred in not exercising the discretion vested upon him by virtue of 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