In the result, all the appeals of the assessee are dismissed
Bench: Shri Laliet Kumar, Hon’Ble & Shri Madhusudan Sawdia, Hon’Ble
279(1) of the Act. 3. Aggrieved with the intimation order passed u/s 143(1) of the Act dated 24.01.2012 assessee filed appeal before the LD.CIT(A). 4. Aggrieved with such intimation order dt.24.01.2012, assessee preferred appeal on 05.02.2022 i.e., after ten years from the date of intimation order. As the assessee failed to explain the reasons for not filing