In the result, both appeals filed by the assessee are allowed for statistical purposes
Bench: Dr. A. L. Sainiआयकर अपील सं./Ita Nos.388 & 389/Srt/2022 Assessment Year: (2015-16) (Physical Hearing) Dineshkumar Ujabhai Patel, Vs. The Ito, At-Surajpura, Po.Songra, Tal: Tds-3, Palanpur, Banaskantha, Gujarat, Ahmedabad India Residential Address: B-303, Saroj Park, Opp. Gali Tower, Anand Mahal Road, Adajan, Surat – 395009. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ajbpp4111H (Appellant) (Respondent)
271C and u/s 201(1)/201(1A) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”). 2. Both these appeals filed by the assessee for assessment year (AY).2015-16, are barred by limitation by eighteen (18) days. The Ld. ITA.388 & 389/SRT/2022/AY.2015-16 Dineshkumar Ujabhai Patel Counsel for the assessee moved a petition for condonation of delay