Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta
section 282 of the act 61 (r.w.r. 127 of I T Rules 62). 12. The appeal is allowed for statistical purposes. I.T.A. No. 290/ASR / 2024 for Asst Year: 2013-14 Penalty matter u/s 271(1) (c) of the Act 61; 13. This appeal is time barred by eighteen days. Consideration the reasons stated in the application for condonation of delay