In the result, appeal of the assessee is allowed for statistical purpose
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
condone the delay of 2 days in my case.” 3.1 Since, there was a short delay of 2 days in filing the appeal 4. The appellant filed an application in form No. 10A in the office of the Principal Commissioner of Income Tax (hereinafter referred to “the PCIT”), on 31.03.2018 seeking registration u/s 12AA of the Income