In the result, the assessee’s appeal in ITA No
Bench: SH. KUL BHARAT, VICE PRESIDENT AND SH. NIKHIL CHOUDHARY (Accountant Member)
272A(1)(d) had been filed after a delay of 780 days and the appeal against the order under section 271AAC(1) had been filed after a delay of 765 days. Therefore, the ld. CIT(A) held that before the appeals could be admitted, it had to first be adjudicated as to whether such delay could be condoned