In the result, appeal of the assessee in I
Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member आ.अ.सं/.I.T.A No.3419 & 3420/Ahd/2016 िनधा"रण वष"/Assessment Year:2013-14 & 2014-15 State Bank Of India, Assistant Commissioner Vyara Branch, Navsari Of Income Tax(Cpc) Pan: Aaacs 8577 K Ghaziabad अपीलाथ" Appellant ""यथ"/Respondent
3 of 16 competent authority to file appeal. Here the appellant has claimed that the delay occurred due to following prescribed procedure, but no evidence in support of the same has been filed. The appellant was required to establish that there were circumstances which were his beyond control. The appellant has not filed any evidence when the order under section