In the result, appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Dr. A. L. Sainiआयकर अपील सं./Ita No.390/Srt/2022 Assessment Year: (2012-13) (Physical Hearing) Kalidas Kurjibhai Bavariya, Vs. The Ito, 5/B, Tulsi Park, Gandhi Road, Ward-2, Bardoli, Surat - 394601 Bardoli "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aynpb4062A (Appellant) (Respondent) Appellant By Shri Bipin Jariwala, Advocate Respondent By Shri Vinod Kumar, Sr. Dr Date Of Hearing 21/09/2023 Date Of Pronouncement 29/09/2023

220) days. For this effective delay, the Ld. Counsel for the assessee submitted that assessee was feeling severe illness and for that ld. Counsel produced before us medical bills, prescriptions and various reports such as blood sugar, bold glucose analysis and other reports of Doctors. I note that assessee is a 75 years old farmer and uneducated person therefore does