Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta
2. Condonation of delay: It is pointed out by the registry that this appeal is filed with a delay of 338 (three hundred thirty-eight days). The assessee has filed an application for condonation of delay along with an affidavit that neither any notices of hearing nor any copy of first appeal order has been received by the assessee