Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)
32,617 of the Act, without proper consideration of the facts of the case. The addition is arbitrary, unjustified and deserves to be deleted. 5. Any other ground that may be raised during hearing of appeal.” 2. It is seen that the appeals filed by the assessee are delayed by 11 days. The assessee has filed a condonation petition