In the result, appeals filed by the assessee are allowed for statistical purposes
Bench: Shri George George K & Shri Laxmi Prasad Sahu
u/s 143(3) dated 26/03/2013, was itself filed with a delay of 125 days. This fact is not mentioned in the affidavit, even though it was stated in para 5 that the Income Tax Practitioner ("HP"), Shri Sudhindra appeared on behalf of the appellant during the assessment proceedings before the AO. In addition, the fact that same ITP also appeared