In the result, the appeal of the assessee is allowed for statistical purposes
Bench: SHRI. LALIET KUMAR (Judicial Member)
269T, involving cash repayment of loan/deposit to one S. Kamal Singh. The penalty order was passed on 21.02.2022. 5. The assessee filed an appeal before the Ld. CIT(A) on 31.05.2022, which was delayed by 70 days beyond the statutory period prescribed under section 249(2). The explanation given for the delay was the assessee’s prolonged health issues