Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwal
153C of the Act pertaining to Assessment Year 2014-15 and 2013-14 respectively. 2. Both appeals filed delayed by 08 days for which an affidavit is filed explaining the circumstances for the delay. It is stated that the assessee and its counsel are placed at two different cities therefore, ITA No. 105 & 106/DDN/2024 the appeal could not be filed