In the result, the appeal bearing ITA No
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
delay of 02 days is condoned. 3. The assessee has taken the following grounds which are reproduced as below: “1) That the Ld. CIT (Appeals) is not justified in treating the Assessee as Assessee in default for non-collection of tax at source on sale of scrap. 2) That on the facts & circumstances of the case, the Ld. CIT (Appeals