Bench: The Hon'Ble Itat Against The Order Of The Cit Which Was Passed By Him As Single Order. The Appellant In Form No. 36 In Column No. 3 Mentioned The Reference Of Appeal For Three Years. Subsequently, It Was Realized By The Appellant That The Three Appeals Should Have Been Filed Before The Hon'Ble

condonation of delay are allowed. 3.1 Apropos assessee's solitary ground for imposition of penalty u/s 271D of the Act in these three appeals, the facts as emerges from the order of the ld. CIT(A) is as under:- ‘’4. I have duly considered the assessee's submissions made for the Ays and also carefully gone through penalty order passed