In the result, the appeal is partly allowed for statistical purposes

Bench: Shri Anadee Nath Misshra

section 253(3) of IT Act. The assessee has submitted application for condonation of delay in filing of the appeal pleading that the delay was unintentional and beyond the control of the assessee and has requested to admit the appeal for hearing. The learned Sr. Departmental I.T.A. No.52/JAB/2024 Assessment Year:2017-18 2 Representative for Revenue did not express