In the result, all the appeals filed by the assessee are dismissed
Bench: Shri Kul Bharat & Shri Manish Borad
condonation of delay in depositing the balance amount, thereafter the application remained pending before CBDT due to procedural steps. Invariably CBDT sought response of department to this application which was also delayed and in any event the delay in the matter due to pendency of application before CBDT could not be said to be delay on the part the appellant