MR. ANIL,ERNAKULAM vs. ITO, NON CORP WARD-1(10, KOCHI

In the result, the appeals of the assessee bearing ITA Nos 614 &

Bench: Shri Inturi Rama Rao, Am & Shri Anikesh Banerjee, Jm

279 days. The explanation was filed by the assessee before the 1st Appellate Authority which reproduced as below:- "It is humbly submitted that this prayer with a request for condonation of delayfor an extension of time to file this appeal before the learned Commissioner of Income Tax (Appeals). The Appellant submits that there is a delay of 311 days