In the result, the appeal of the assessee is allowed for statistical purposes
Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)
4. Against the order of the Ld. AO The appeal before the CIT(A) was filed with a delay of 129 days, supported by an affidavit of Shri Dinesh Singh Solanki, partner of the firm, stating that due to his prolonged illness, he could not access his e-mail account, on which departmental communications were received. It was explained that