In the result, both the appeals of the assessee are allowed for statistical purposes
Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) & Shri Sanjay Awasthii.T.A. Nos. 355 & 356/Pat/2023 Assessment Year: 2017-2018 Siddhi Gupta,…………………..…………....……Appellant S/O. Gopal Prasad Gupta, Masjid Road, Near Rath, Durga Chowk, Obra, Aurangabad-824101, Bihar [Pan:Aufps5370G] -Vs.- Income Tax Officer,…………………………....Respondent Ward-3(3), Aurangabad, Near Block More, Aurangabad-824101, Bihar
206 days respectively in filing the appeals before the Tribunal. Therefore, he pleaded to condone the delay in both the appeals. 3. Considering the facts and circumstances of the case, we are inclined to condone the delay in both the appeals since the delay is not due to negligence on the part of assessee and the assessee has established sufficient