In the result, appeal by the assessee stands allowed
Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
condone the delay and admit the same for adjudication on merits. 6. Insofar as the merits of the case are concerned, the facts are, the assessee is an Individual. For the year under consideration, on 31/01/2018, the assessee filed his return of income electronically, disclosing total income of ` 12,96,33,940. During the course of regular assessment framed under