Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Ble
270 days in filing all the instant appeals before the Tribunal and proceed to adjudicate the appeals on merits. 5. Since the issues raised in all the appeals are identical, we shall take ITA No. 33/Viz/2022 (AY: 2013-14) as a lead appeal and proceed to adjudicate the same. 4 6. Briefly stated the facts of the case are that