In the result, this appeal filed by the assessee is allowed
Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay
condone the delay. 3. Rival submissions of both the parties have been heard and record perused. At the outset of hearing, the learned Authorised Representative (ld. AR) of the appellant submitted that the ld. CIT(A) has erred in confirming the order passed by the ld. DCIT, Central Circle Jamshedpur, based on defective notice