In the result, both the appeals filed by the aforesaid two different assessee's in ITA No
Bench: Shri Vijay Pal Rao & Shri Ramit Kochar**
delay of 364 days till actual filing of AIR information by assessee for financial year 2014- 15(assessment year 2015-16), on 02/12/2016. 2. The assessee, being aggrieved by penalty order dated 23.03.2017 passed by Assessing Officer levying penalty of Rs. 191400 u/s 271FA against the assessee, has filed first appeal with Tribunal on 4th April, 2018, which itself