Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं./Ita Nos.117 &118/Rpr/2024 "नधा"रण वष" /Assessment Year: 2014-15 & 2016-17 Ashok Kumar Wadhwani, Ujwal Udyog, Sinodha, Neora, Tilda, Raipur, Chhattisgarh. Pan: Aahpw1400B .......अपीलाथ" / Appellant बनाम / V/S.
210 of 2024, the Hon’ble High Court had condoned the said delay and remanded the matter back to the file of this Bench of the Tribunal. The relevant paras are extracted as follows: “6. Admittedly, there is a delay of 366 days in filing the appeal before the ITAT and for which the appellant/assessee has assigned the reason that