In the result, the appeal of the revenue is partly allowed
Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta
condone the delay and admit the appeal for hearing on merits. 4. Grounds of appeal taken by the revenue in Form No. 36 are as follows (which is not concise in terms of Rule – 8 of ITAT Rules ’63): “1. That on the facts and circumstances of the case, the Ld. CIT(A) has erred in deleting the addition