In the result, all the appeals of the assessee are dismissed in terms of our observations above
Bench: Shri Ravish Sood & Shri Arun Khodpia
delay occurred in filing the appeals before the CIT(Appeals). The relevant contents of the condonation application are culled out as follows: “1. The Appellant derives income from hosiery business and was required to make TDS as per provision of section 194A