Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
condone the delay of 85 days in filing the present appeal and proceed to adjudicate upon the same. 6. Since all these appeals pertain to the same assessee involving common issues arising out of exactly identical set of facts and circumstances, except variation in numerical figures, therefore, as a matter of convenience, these appeals were heard together and are being