In the result, appeal of the assessee is treated as allowed for statistical purposes
Bench: Shri Rama Kanta Panda & Shri K. Narasimha Chary
section 147 r.w.s. 144 of the Income Tax Act, 1961 (for short “the Act”), assessee filed this appeal, with a delay of two days. 2. At the outset, we noticed that learned AR filed an affidavit, explaining the reasons for the delay, stating that due to some technical reasons, the network was not working in his office on that