Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
138 days in filing the present appeal before the Tribunal. While going through the record available before us, we find that the assessee has filed a letter dated 30/11/2024, requesting the Bench for condoning the delay in filing the present appeal. The reason for the delay in filing the appeal, as contained in the letter dated 30/11/2024, are as under