Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdia, Hon’Bleआ.अपी.सं / Ita No.453/Hyd/2023 (ननधधारण वर्ा / Assessment Year: 2013-14)
condone the delay of 38 days in filing the appeal before the Tribunal and proceed to adjudicate the case on merits. 4. In this appeal, the Revenue has raised the following grounds of appeal: “1. Whether on the facts and in the circumstances of the case and in law, the Ld. CIT(A) has erred in deleting the addition