In the result, appeal of the assessee is allowed for statistical purposes
Bench: SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER SHRI SONJOY SARMA (Judicial Member)
69A of the Act. 7. For that other various grounds which may be urged at the time of hearing.” 2. At the outset of hearing, we noted that the appeal filed by the assessee is delay by 355 days. In this regard, the assessee has filed an affidavit stating the reasons for not filing appeal within the due date which