In the result, the appeal of the assessee bearing ITA No
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
delay of 17 days is condoned. 3. At the outset, the relevant factual backdrops as well as the issue involved in all the cases are identical. We, therefore, the ITA No. 234/Asr/2022 is taken as a lead case. 4. The assessee has taken the following grounds: “1. That the order passed by the Hon’ble CIT (A) dated