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Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar U.S.Assessment Year: 2015-16
condoned.” 3. The Ld. CIT(A) without satisfying with the above reasons, dismissed the appeal filed by the assessee on the grounds of delay in latches without adjudicating the appeal on merit vide impugned order dated 19/09/2020. Aggrieved by the order dated 19/09/2020 passed by CIT(A) on the following grounds:- 1. “That in facts and circumstance of the case