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In the result, appeal filed by the assessee is allowed for statistical purposes
Bench: Shri V. Durga Rao & Shri K.M. Roy
section 143(1) by the Central Processing Centre on 27/03/2019. 2. During the course of hearing, we find that there is a delay of 203 days in filing the present appeal before the Tribunal. The assessee has filed application–cum–affidavit for condonation of delay explaining the cause of Gurpalsingh Chanansingh Nagra ITA no.206/Mum./2023 delay in filing the present