In the result, ITA. No. 129/JAB/2024 & ITA
Bench: Shri Anadee Nath Misshra
section 253(3) of IT Act. The assessee has submitted applications for condonation of delay in filing of these appeals, pleading that the delay was unintentional and beyond the control of the assessee and has requested to admit the appeals for hearing. The learned Sr. Departmental Representative for Revenue did not express any objection to assessee’s application for condonation