Bench: Shri B. R. Baskaran & Shri Sandeep Gosain
2. The appeal is barred by limitation by 14 days. The assessee has filed a petition requesting the bench to condone the delay. It was explained that there was delay in getting legal advice and accordingly, it is prayed that the delay may be condoned. We have heard the parties on this preliminary issue. Having regard to the submissions made