In the result, appeal filed by the assessee is allowed for statistical purposes
Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member
delay of two days in filing the present appeal be condoned by relying upon the following judicial pronouncements:– i) Ernst & Young Merchant banking Services LLP Vs. ADIT, ITA no.2333/Mum./2022, order dated 20/03/2023; wherein it has been held that “Without giving proper opportunity of being heard to the assessee/proper notice for adjustment through applying section 143(1)(a), no alteration