In the result, appeal filed by the assessee is allowed for statistical purposes

Bench: Shri V. Durga Rao & Shri K.M. Roy

condonation of delay explaining the cause of Gurpalsingh Chanansingh Nagra ITA no.206/Mum./2023 delay in filing the present appeal. The relevant part of the Affidavit is reproduced as under:– “AFFIDAVIT I, Gurpalsingh s/o Chanansingh Nagra, aged 63 years, resident of Akola having PAN AANPN6934H, sworn an affidavit and state as under: I filed my return of income for assessment year