UTTAM CHAND SINGHI,SIROHI vs. ITO, WARD, SIROHI

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmishri Uttam Chand Singhi Vs Ito Sadar Bazar, Ward-Sirohi Sirohi (Raj) (Appellant) (Respondent) Pan No. Acups 5999L Shri Bhanwar Lal Singhi Vs Ito Sadar Bazar Ward-Sirohi Sirohi (Raj) (Appellant) (Respondent) Pan No. Acups 5999L

2 At the outset of the hearing, the Bench noted that both the appeals are barred by limitation of 93 days. The ld. AR of the assessee has furnished a letter owning up responsibility for the delay on account of some personal inconveniences. Accordingly, we are of the view that there was a reasonable cause for the delay in filing