In the result, all four appeals are allowed for statistical purposes
Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)
condoned. The ld. CIT(A) observed that the FIR that have been filed by the assessee in support of its contention was dated 1.12.2019 but the appeal as per Form No. 35 was to be filed by December, 2024. Therefore, the FIR did not explain the delay in the filing appeal since it reported the incident of more than five