In the result, all the appeals of the assessee before us are allowed for statistical purposes
Bench: Shri Siddhartha Nautiyal & Shri Bhagirath Mal Biyani
delay is hereby condoned in the interest of justice with respect to the impugned cases listed before us. On merits: 4. The Assessee has raised the following grounds of appeal: “1. That having regard to the facts and circumstances of the case, Ld. AO has erred in law and on facts in making and Ld. CIT (A) in confirming addition