delay of 46 days in filing the above captioned appeals, is condoned. 2. The Revenue have filed the present appeals under Section 260A of the Income Tax Act, 1961 [the Act], impugning a common order dated 08.11.2024 [impugned order], passed by the learned Income Tax Appellate Tribunal [Tribunal] in ITA No.1367/Bang/2024 in respect of the Assessment Year