D.A.V. EDUCATIONAL TRUST,CHENNAI vs. ITO, EXEMPTION WARD-4,, CHENNAI

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.1667, 1668, 1669 & 1670/Chny/2024 निर्धारण वर्ष/Assessment Years: 2014-15, 2015-16, 2017-18 & 2018-19 D.A.V. Educational Trust, 5, S V Illam, Mohanapuri Lake View Street, Adambakkam, Chennai 600 088. [Pan: Aaatc5967A] (अपीलार्थी/Appellant) अपीलार्थी की ओर से / Appellant By Vs. The Income Tax Officer, Exemption Ward 4, Chennai. (प्रत्यर्थी/Respondent) Shri G. Baskar, Advocate & Shri A. Satyaseelan, Advocate Ms. Gouthami Manivasagam, Jcit 28.10.2025 21.01.2026 : प्रत्यर्थी की ओर से/Respondent By : सुनवाई की तारीख / Date Of Hearing : घोषणा की तारीख / Date Of Pronouncement : आदेश/Order Per S.S. Viswanethra Ravi: These Four Appeals Filed By The Assessee Are Directed Against The Orders All Dated 05.04.2024 Passed By The Id. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The

10A belatedly seeking condonation under section 119(2)(b) of the Act before the Id. CIT(E). The Id. CIT(E) condoned the said delay

M/S REDISOLVE SOFTWARE P LTD,CHENNAI vs. DCIT COR CIRCLE 5 (1), CHENNAI

In the result, the appeal filed by the assessee in I

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 254/Chny/2016 & 521 To 524/Chny/2018 Assessment Years:2010-11, 2009-10, 10-11, 11-12, 12-13 M/S. Redisolve Software P. Ltd., Vs. The Deputy Commissioner Of No. 18, Cenotaph 1St Street, Alwarpet, Income Tax, Chennai 600 035. Corporate Circle 5(1)/5(2), [Pan:Aadcr3467N] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N. Arjunraj C.A. For Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Shri S. Senthil Kumaran, Cit सुनवाई की तारीख/ Date Of Hearing : 22.11.2022 घोषणा की तारीख /Date Of Pronouncement : 30.11.2022 आदेश /O R D E R Per V. Durga Rao: The Appeal Filed By The Assessee In I.T.A. No. 254/Chny/2016 For The Assessment Year 2010-11 Is Directed Against The Order Of The Ld. Commissioner Of Income Tax –Chennai-5, Chennai Dated 12.03.2015 Passed Under Section 263 Of The Income Tax Act, 1961 [“Act” In Short]. The Appeals Filed By The Assessee In I.T.A. Nos. 521, 522, 523 & 524/Chny/2018 Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) – 3, Chennai Dated

condoned the delay and passed an order under section 119(2)(b) of the Act dated 10.10.2022 and directing the Assessing Officer to allow the claim of deduction under section 10A

REDISOLVE SOFTWARE P LTD.,CHENNAI vs. DCIT, CHENNAI

In the result, the appeal filed by the assessee in I

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 254/Chny/2016 & 521 To 524/Chny/2018 Assessment Years:2010-11, 2009-10, 10-11, 11-12, 12-13 M/S. Redisolve Software P. Ltd., Vs. The Deputy Commissioner Of No. 18, Cenotaph 1St Street, Alwarpet, Income Tax, Chennai 600 035. Corporate Circle 5(1)/5(2), [Pan:Aadcr3467N] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N. Arjunraj C.A. For Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Shri S. Senthil Kumaran, Cit सुनवाई की तारीख/ Date Of Hearing : 22.11.2022 घोषणा की तारीख /Date Of Pronouncement : 30.11.2022 आदेश /O R D E R Per V. Durga Rao: The Appeal Filed By The Assessee In I.T.A. No. 254/Chny/2016 For The Assessment Year 2010-11 Is Directed Against The Order Of The Ld. Commissioner Of Income Tax –Chennai-5, Chennai Dated 12.03.2015 Passed Under Section 263 Of The Income Tax Act, 1961 [“Act” In Short]. The Appeals Filed By The Assessee In I.T.A. Nos. 521, 522, 523 & 524/Chny/2018 Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) – 3, Chennai Dated

condoned the delay and passed an order under section 119(2)(b) of the Act dated 10.10.2022 and directing the Assessing Officer to allow the claim of deduction under section 10A

M/S REDISOLVE SOFTWARE P LTD,CHENNAI vs. DCIT COR CIRCLE 5 (1), CHENNAI

In the result, the appeal filed by the assessee in I

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 254/Chny/2016 & 521 To 524/Chny/2018 Assessment Years:2010-11, 2009-10, 10-11, 11-12, 12-13 M/S. Redisolve Software P. Ltd., Vs. The Deputy Commissioner Of No. 18, Cenotaph 1St Street, Alwarpet, Income Tax, Chennai 600 035. Corporate Circle 5(1)/5(2), [Pan:Aadcr3467N] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N. Arjunraj C.A. For Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Shri S. Senthil Kumaran, Cit सुनवाई की तारीख/ Date Of Hearing : 22.11.2022 घोषणा की तारीख /Date Of Pronouncement : 30.11.2022 आदेश /O R D E R Per V. Durga Rao: The Appeal Filed By The Assessee In I.T.A. No. 254/Chny/2016 For The Assessment Year 2010-11 Is Directed Against The Order Of The Ld. Commissioner Of Income Tax –Chennai-5, Chennai Dated 12.03.2015 Passed Under Section 263 Of The Income Tax Act, 1961 [“Act” In Short]. The Appeals Filed By The Assessee In I.T.A. Nos. 521, 522, 523 & 524/Chny/2018 Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) – 3, Chennai Dated

condoned the delay and passed an order under section 119(2)(b) of the Act dated 10.10.2022 and directing the Assessing Officer to allow the claim of deduction under section 10A

M/S REDISOLVE SOFTWARE P LTD,CHENNAI vs. DCIT COR CIRCLE 5 (1), CHENNAI

In the result, the appeal filed by the assessee in I

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 254/Chny/2016 & 521 To 524/Chny/2018 Assessment Years:2010-11, 2009-10, 10-11, 11-12, 12-13 M/S. Redisolve Software P. Ltd., Vs. The Deputy Commissioner Of No. 18, Cenotaph 1St Street, Alwarpet, Income Tax, Chennai 600 035. Corporate Circle 5(1)/5(2), [Pan:Aadcr3467N] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N. Arjunraj C.A. For Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Shri S. Senthil Kumaran, Cit सुनवाई की तारीख/ Date Of Hearing : 22.11.2022 घोषणा की तारीख /Date Of Pronouncement : 30.11.2022 आदेश /O R D E R Per V. Durga Rao: The Appeal Filed By The Assessee In I.T.A. No. 254/Chny/2016 For The Assessment Year 2010-11 Is Directed Against The Order Of The Ld. Commissioner Of Income Tax –Chennai-5, Chennai Dated 12.03.2015 Passed Under Section 263 Of The Income Tax Act, 1961 [“Act” In Short]. The Appeals Filed By The Assessee In I.T.A. Nos. 521, 522, 523 & 524/Chny/2018 Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) – 3, Chennai Dated

condoned the delay and passed an order under section 119(2)(b) of the Act dated 10.10.2022 and directing the Assessing Officer to allow the claim of deduction under section 10A

M/S REDISOLVE SOFTWARE P LTD,CHENNAI vs. DCIT COR CIRCLE 5 (1), CHENNAI

In the result, the appeal filed by the assessee in I

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 254/Chny/2016 & 521 To 524/Chny/2018 Assessment Years:2010-11, 2009-10, 10-11, 11-12, 12-13 M/S. Redisolve Software P. Ltd., Vs. The Deputy Commissioner Of No. 18, Cenotaph 1St Street, Alwarpet, Income Tax, Chennai 600 035. Corporate Circle 5(1)/5(2), [Pan:Aadcr3467N] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri N. Arjunraj C.A. For Shri S. Sridhar, Advocate ""थ" की ओर से/Respondent By : Shri S. Senthil Kumaran, Cit सुनवाई की तारीख/ Date Of Hearing : 22.11.2022 घोषणा की तारीख /Date Of Pronouncement : 30.11.2022 आदेश /O R D E R Per V. Durga Rao: The Appeal Filed By The Assessee In I.T.A. No. 254/Chny/2016 For The Assessment Year 2010-11 Is Directed Against The Order Of The Ld. Commissioner Of Income Tax –Chennai-5, Chennai Dated 12.03.2015 Passed Under Section 263 Of The Income Tax Act, 1961 [“Act” In Short]. The Appeals Filed By The Assessee In I.T.A. Nos. 521, 522, 523 & 524/Chny/2018 Are Directed Against The Common Order Of The Ld. Commissioner Of Income Tax (Appeals) – 3, Chennai Dated

condoned the delay and passed an order under section 119(2)(b) of the Act dated 10.10.2022 and directing the Assessing Officer to allow the claim of deduction under section 10A

DCIT, CHENNAI vs. POLARIS CONSULTING & SERVICES P LTD., CHENNAI

In the result, the assessee’s appeal for assessment year

Bench: Shri N.R.S. Ganesan & Shri Sanjay Aroraआयकर अपील सं./Ita No.1218/Mds/2016 "नधा"रण वष" / Assessment Year : 2010-11 & आयकर अपील सं./Ita No.615/Mds/2016 "नधा"रण वष" / Assessment Year : 2011-12

2. There was a delay of 24 days in filing the appeal by the Revenue. The Revenue has filed a petition for condonation of delay. We have heard the Ld. Departmental Representative and Ld. Sr. counsel for the assessee. We find that there was sufficient cause for not filing the appeal before the stipulated time. Therefore, we condone the delay

POLARIS CONSULTING & SERVICES LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, the assessee’s appeal for assessment year

Bench: Shri N.R.S. Ganesan & Shri Sanjay Aroraआयकर अपील सं./Ita No.1218/Mds/2016 "नधा"रण वष" / Assessment Year : 2010-11 & आयकर अपील सं./Ita No.615/Mds/2016 "नधा"रण वष" / Assessment Year : 2011-12

2. There was a delay of 24 days in filing the appeal by the Revenue. The Revenue has filed a petition for condonation of delay. We have heard the Ld. Departmental Representative and Ld. Sr. counsel for the assessee. We find that there was sufficient cause for not filing the appeal before the stipulated time. Therefore, we condone the delay

POLARIS SOFTWARE LAB LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, the assessee’s appeal for assessment year

Bench: Shri N.R.S. Ganesan & Shri Sanjay Aroraआयकर अपील सं./Ita No.1218/Mds/2016 "नधा"रण वष" / Assessment Year : 2010-11 & आयकर अपील सं./Ita No.615/Mds/2016 "नधा"रण वष" / Assessment Year : 2011-12

2. There was a delay of 24 days in filing the appeal by the Revenue. The Revenue has filed a petition for condonation of delay. We have heard the Ld. Departmental Representative and Ld. Sr. counsel for the assessee. We find that there was sufficient cause for not filing the appeal before the stipulated time. Therefore, we condone the delay

SHREE M.T.K.TEXTILES PRIVATE LIMITED,CHENNAI vs. ACIT, TUTICORIN

The appeal of the assessee is allowed for statistical purposes

Bench: Shri Chandra Poojari & Shri G. Pavan Kumarआयकर अपील सं./Ita No.403/Mds/2016 "नधा"रण वष" / Assessment Year : 2011-12 M/S Shree M.T.K. Textiles Private Limited, The Assistant Commissioner Of C/O Shri T.N. Seetharaman, V. Income Tax, Advocate, Circle – 1, #384 (Old No.196), Lloyds Road, Tuticorin. Chennai - 600 086. Pan : Aahcs 2941 J (Appellant) (Respondent)

delay is condoned and appeal is admitted. 3. The grounds raised by the assessee are as under:- (1) Commissioner (Appeals) erred in not acceding to the reasonable request to adjourn the appeal from October 2015 to December 2015 for the reason that the appellant’s representation to the Central Board of Direct Taxes to relax the requirements of Section 80AC

PROTECT AND RESCUE ANIMALS IN NEED INITIATIVE (PRANI),CHENNAI vs. CIT, EXEMPTIONS,, CHENNAI

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Aby T Varkey & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1151/Chny/2025 Assessment Years: - Protect & Rescue Animals In Need Commissioner Of Income Tax Initiative (Prani), (Exemptions), No.10, Door No.5, Bnb Flats, Chennai. 6Th Avenue, Ashok Nagar, Chennai- 600 083. [Pan: Aaftp0832N] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee By : Shri M.Viswanathan, C.A. प्रत्यर्थी की ओर से /Revenue By : Shri Bipin C.N, Cit सुनवाई की तारीख/Date Of Hearing : 08.07.2025 घोषणा की तारीख /Date Of Pronouncement : 03.10.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

2 - of 22 condoned. It was argued that grave injustice is being caused by the denial of the registration u/s 80G. The Ld.Counsel also drew our attention to the amended provisions of the Finance Act as per clause-(iv) of section 80G and that in consonance thereof the Ld.CIT(E ) may be directed to condone the delay and grant registration

D.A.V. EDUCATIONAL TRUST,CHENNAI vs. ITO, EXEMPTION WARD-2, CHENNAI

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. Nos.1667, 1668, 1669 & 1670/Chny/2024 निर्धारण वर्ष/Assessment Years: 2014-15, 2015-16, 2017-18 & 2018-19 D.A.V. Educational Trust, 5, S V Illam, Mohanapuri Lake View Street, Adambakkam, Chennai 600 088. [Pan: Aaatc5967A] (अपीलार्थी/Appellant) अपीलार्थी की ओर से / Appellant By Vs. The Income Tax Officer, Exemption Ward 4, Chennai. (प्रत्यर्थी/Respondent) Shri G. Baskar, Advocate & Shri A. Satyaseelan, Advocate Ms. Gouthami Manivasagam, Jcit 28.10.2025 21.01.2026 प्रत्यर्थी की ओर से/Respondent By : सुनवाई की तारीख / Date Of Hearing : घोषणा की तारीख / Date Of Pronouncement : आयकर अपील सं./I.T.A. Nos.1667 To 1670/Chny/24 आदेश/Order Per S.S. Viswanethra Ravi: These Four Appeals Filed By The Assessee Are Directed Against The Orders All Dated 05.04.2024 Passed By The Id. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi For The

10A belatedly seeking condonation under section 119(2)(b) of the Act before the Id. CIT(E). The Id. CIT(E) condoned the said delay

MADURAI AGRI BUSINESS INCUBATION FORUM ,COIMBATORE vs. CIT(EXEMPTIONS), CHENNAI

In the result, all the appeals filed by the assessees are allowed for statistical purposes

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

condonation of the delay in filing Form 10AB which is the second stage of liberal interpretation sought and thereafter these trusts are requesting ITAT to direct the CIT(E) to consider the Form 10AB filed belatedly as a valid form which is the third level of liberal interpretation sought by the counsels of the assessee trust. The revenue stated that

MANGAL TIRTH ESTATE LTD.,CHENNAI vs. ITO, CORPORATE WARD-4(1), CHENNAI

In the result the appeal of the assessee is allowed

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita No.:30/Chny/2025 िनधा"रण वष" / Assessment Year: 2020-21 Mangal Tirth Estate Ltd., Income Tax Officer, 769, Spencer Plaza, Anna Salai, Vs. Corporate Ward- 4(1), Mount Road, Chennai. Chennai – 600 002. [Pan:Aaacm-4614-R] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/Appellant By : Shri. N. V. Balaji, Advocate ""थ" की ओर से/Respondent By : Ms. Anitha, Addl. C.I.T. सुनवाई की तारीख/Date Of Hearing : 14.05.2025 घोषणा की तारीख/Date Of Pronouncement : 07.07.2025 आदेश /O R D E R Per S. R. Raghunatha, Am: This Appeal By The Assessee Is Filed Against The Order Of The Commissioner Of Income Tax, Appeal, Addl/ Jcit (A)-4, Hyderabad, For The Assessment Year 2020-21, Vide Order Dated 07.11.2024. 2. The Brief Facts Of The Case Are That The Assessee Is A Company Filed Its Return Of Income For The A.Y.2020-21 On 17.11.2020 Declaring Total Income Of Rs.11,20,57,920/-. The Return Of Income Was Processed By The Ao, Cpc, Bangalore On 29.12.2021 & Raised A Demand Of Rs.93,79,350/- By Denying The Beneficial Tax Rate As Per Section 115Baa Of The Act & By Applying The Tax Rate Of 30%.

condonation application filed u/s.119(2)(b) of the Act for delay in filing the form 10-IC vide order dated 20.02.2025. On perusal of the ITR 7 filed by the assessee, we find that the assessee has filed the return of income on or before the due date prescribed u/s.139(1) of the Act as per the condition laid down

ACIT NON CORPORATE CIRCLE 15, CHENNAI vs. PLEASANT HEALTH CARE, CHENNAI

In the result, both the appeals filed by the Revenue are allowed

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं./Ita Nos.1169 & 1320/Chny/2019 िनधा"रण वष" /Assessment Years: 2010-11 & 2009-10

delay of 155 days for A.Y 2009-10 and 147 days for A.Y 2010-11 in filing of the appeals stand condoned and the appeals are admitted for adjudication. 6. The grounds of appeal raised by the Revenue are reproduced as under: “1. The order of the Ld. CIT(A) is contrary to the law and facts of the case

ALAMELU MEMORIAL CHARITABLE TRUST,THIRUVALLUR vs. CIT, EXEMPTIONS,, CHENNAI

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri S.S. Viswanethra Ravi & Shri Amitabh Shuklaआयकर अपील सं./I.T.A. No.814/Chny/2025 Alamelu Memorial Charitable Trust, Vs. The Commissioner Of Income Tax No. 46, 2Nd Street, Sp Munusamy [Exemptions], Nagar, Gnt Road, Thervazhi, Chennai. Gummidipoondi, Thiruvallur 601 201. [Pan:Aaita6393E] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri K. Vishva Padmanabhan, C.A. ""थ" की ओर से/Respondent By : Shri G. Nandha Kumar, Cit सुनवाई की तारीख/ Date Of Hearing : 04.06.2025 घोषणा की तारीख /Date Of Pronouncement : 30.06.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 11.03.2024 Passed By The Ld. Commissioner Of Income Tax (Exemption), Chennai In Rejecting The Application Filed In Form 10Ab Under Clause (Iii) Of First Proviso To Section 80G(5) Of The Income Tax Act, 1961 [“Act” In Short].

condoning the delay in filing Form 10AB. 4. We note that the assessee filed online application on 09.10.2023 in Form No. 10AB seeking approval under clause (iii) of first proviso to section 80G(5) of the Act. The ld. CIT(E), while processing the application, asked the assessee to show-cause as to why its application should not be rejected

DCIT, CHENNAI vs. LISTER TECHNOLOGIES PRIVATE LTD., CHENNAI

In the result, all the appeals filed by the Revenue are dismissed

Bench: Shri N.R.S. Ganesan & Shri D.S. Sunder Singhआयकर अपील सं./Ita Nos.3311, 3312, 3313, 3314 & 3315/Mds/2016 "नधा"रण वष" / Assessment Years : 2005-06 To 2008-09 & 2010-11 The Deputy Commissioner Of M/S Lister Technologies Pvt. Ltd., Income Tax, V. No.232, V.M. Street, Mylapore, Corporate Circle – 4(1), Chennai - 600 004. Chennai - 600 034. Pan : Aaacl 6079 R (अपीलाथ"/Appellant) (""यथ"/Respondent)

2. There was a delay of 3 days in filing each of these appeals by the Revenue. The Revenue has filed petitions for condonation of delay. We have heard the Ld. Departmental Representative and the Ld.counsel for the assessee. We find that there was sufficient cause for not filing the appeals before the stipulated time. Therefore, we condone the delay

DCIT, CHENNAI vs. LISTER TECHNOLOGIES PRIVATE LTD., CHENNAI

In the result, all the appeals filed by the Revenue are dismissed

Bench: Shri N.R.S. Ganesan & Shri D.S. Sunder Singhआयकर अपील सं./Ita Nos.3311, 3312, 3313, 3314 & 3315/Mds/2016 "नधा"रण वष" / Assessment Years : 2005-06 To 2008-09 & 2010-11 The Deputy Commissioner Of M/S Lister Technologies Pvt. Ltd., Income Tax, V. No.232, V.M. Street, Mylapore, Corporate Circle – 4(1), Chennai - 600 004. Chennai - 600 034. Pan : Aaacl 6079 R (अपीलाथ"/Appellant) (""यथ"/Respondent)

2. There was a delay of 3 days in filing each of these appeals by the Revenue. The Revenue has filed petitions for condonation of delay. We have heard the Ld. Departmental Representative and the Ld.counsel for the assessee. We find that there was sufficient cause for not filing the appeals before the stipulated time. Therefore, we condone the delay

DCIT, CHENNAI vs. LISTER TECHNOLOGIES PRIVATE LTD., CHENNAI

In the result, all the appeals filed by the Revenue are dismissed

Bench: Shri N.R.S. Ganesan & Shri D.S. Sunder Singhआयकर अपील सं./Ita Nos.3311, 3312, 3313, 3314 & 3315/Mds/2016 "नधा"रण वष" / Assessment Years : 2005-06 To 2008-09 & 2010-11 The Deputy Commissioner Of M/S Lister Technologies Pvt. Ltd., Income Tax, V. No.232, V.M. Street, Mylapore, Corporate Circle – 4(1), Chennai - 600 004. Chennai - 600 034. Pan : Aaacl 6079 R (अपीलाथ"/Appellant) (""यथ"/Respondent)

2. There was a delay of 3 days in filing each of these appeals by the Revenue. The Revenue has filed petitions for condonation of delay. We have heard the Ld. Departmental Representative and the Ld.counsel for the assessee. We find that there was sufficient cause for not filing the appeals before the stipulated time. Therefore, we condone the delay