In the result, the appeals filed are allowed for statistical purpose
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
1. That the learned CIT(A) failed to appreciate the facts of that there was a sufficient cause for delay in filing the appeal before him from 01.04.2014 to 17.07.2014 and the same may please be condoned and appeal may please be heard on merits. 2. That the Assessing Officer has legally erred in law and facts for treating