Bench: Shri Vijay Pal Rao, Vice-A N D Shri Balakrishnan, S.आ.अपी.सं /Ita Nos.331 & 332/Viz/2024 (निर्धारण वर्ा/Assessment Years: 2012-13 & 2014-15) Smt. Ponnam Bhavani Vs. Income Tax Officer Vijayawada (International Taxation) Pan:Ajzpp5085E Vijayawada (Appellant) (Respondent) निर्धाररती द्वधरध/Assessee By: Shri G.V.N. Hari, Advocate रधजस् व द्वधरध/Revenue By:: Dr. Aparna Villuri, Sr. Ar सुिवधई की तधरीख/Date Of Hearing: 24/04/2025 घोर्णध की तधरीख/Pronouncement: 28/04/2025 आदेश/Order
160 u/s 201(1A) of the Act. 4. Any other grounds may be urged at the time of hearing”. 3. At the time of hearing, the learned AR of the assessee has submitted that the learned CIT (A) has dismissed the appeals of the assessee as barred by limitation and declined to condone the delay. Therefore, both the appeals were