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Bench: Smt Beena Pillai & Shri Laxmi Prasad Sahu
condone the delay in filing the present appeal and hear the same on merits of the matter for the advancement of substantial cause of justice. 7. Similar submissions were provided by the assessee in the penalty appeals filed against orders for A.Ys. 2013-14 & 2015-16 to 2016-17 u/s. 271(1)(c) and 271AAB of the act for A.Ys