Appeals are partly allowed in above terms
Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu
condone the respective delay(s) of 453 and 128 days in the A.Ys 2013-14 and 2015-16 appeals ITA Nos.1554/Hyd/2018 and 1599/Hyd/2019. These cases are taken up for adjudication on merits. 4. It next emerges that the assessee’s identical sole of substantive ground raised in all the instant appeals challenges correctness of the learned lower authorities action disallowing