In the result, both the appeals filed by the assessee in ITA
Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)
2. It is seen that the appeals filed by the assessee are delayed by 11 days. The assessee has filed a condonation petition and sworn an affidavit, in which it has been submitted that he resides at a small place (Seoni) in Madhya Pradesh and is engaged in the business of trading of agricultural produce. The case had been reopened