Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
condone the delay of 218 days in filing the present appeal and admit the same for adjudication on merit since there is no mala fide intention on the part of the assessee. 5. Before us, the learned A.R. succinctly brought out the ground of dispute before us. He submitted that the assessee is a Private Limited Company and is engaged