In the result, the appeal of the assessee is partly allowed as indicated above
Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta
condone the delay of 253 days, in filing the appeal and admit the same for hearing on merits. 5. The grounds of appeal taken by the assessee in form 36 are as follows: “1. That the order passed by the Hon'ble CIT(A) dated 15.01.2024 is against the law and facts of the case. 2. That having regard