In the result, both the appeals filed by the assessee stands allowed
Bench: Shri. Chandra Poojari & Smt. Beena Pillai
delay in filing the present appeal stands condoned. 2.4 Considering the above submissions, the appeal is not held to be time barred respectfully following the orders passed by Hon’ble Supreme Court (supra). Accordingly the present appeal is admitted to be adjudicated on the issues raised by assessee there. Page 4 ITA Nos. 302 & 303/Coch/2020 3. Following additional grounds filed