condone the delay and deal these cases as per documents on record. 4. In ITA No. 245/Ran/2024 to ITA No. 248/Ran/2024 for the A.Y. 2023-14 to 2016-17, the ld. Authorised Representative of the assessee had filed application stating that they are proceeding for Direct VSV Scheme of the department and Form No. 4 has already been issued. This