In the result, all the appeals (ITA Nos
Bench: Dr. Manish Borad & Shri Vinay Bhamore
condone the delay of 1918 days in filing of each of the instant appeals before this Tribunal and admit these appeals for adjudication. 3 ITA.Nos.1837-1839/PUN./2025 (Amol Vasant Deshmukh & Ors.) 3. From perusal of the grounds of appeal, we notice that common grievance of the assessees is against the levy of penalty u/s.271