Accordingly, the appeal of assessee is allowed for statistical purposes
Bench: Shri R.K. Panda & Ms. Astha Chandra
275 days in filing the above appeals before Hon'ble Income Tax Appellate Tribunal, Pune.” 2.1 The Ld. AR relied on the following cases in support of its contention wherein the Courts have condoned the substantial delay in filing the appeal in similar facts : i. Abdul Rahiman Vs. ITO (2024) 3 NYPCTR 1359 (Kar)(HC) dated 03.09.2024; ii. Vijay Vishin