delay of 6days in filing the appeal by the assessee is condoned in ITA No. 217 to 223/JP/2022, 214 to 2016/JP/2022 &ITA No. 281 to 283/JP/2022. 7. Before moving towards the facts of the case we would like to mention that the assessee has assailed the appeal in ITA No. 217/JPR/2022 on the following grounds