Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.
condone these minor delays in filing appeals and admit these three appeals for hearing on merit. 4. Although, these appeals filed by the Assessee and Revenue, contain multiple grounds of appeals. However, at the time of hearing, we have carefully perused all the grounds raised by the Revenue as well as by the Assessee. We note that most