2021 (5) TMI 354

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....as filed condonation petition along with affidavit. The Ld. AR also agreed that this delay was un-intentional and cannot be attributed to the deliberate conduct of the assessee. After hearing both the parties herein, we condone the delay of 142 days and admit the appeals for hearing on merits. 3. The Ld. AR submits that all the appeals involve the same assessee basing on identical facts and therefore, requested to hear all the appeals together. Upon hearing the Ld. DR and with the consent of both the parties, we proceed to hear all the appeals together for the sake of convenience. 4. First, we would take up the appeal in ITA No. 2799/PUN/2017 for the assessment year 2008-09. ITA No. 2799/PUN/2017 A.Y. 2008-09 5. The only issue r....

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....g Officer and accordingly, the issue is remanded to the file of the Assessing Officer for its fresh adjudication. The assessee is at liberty to file its evidences, if any, in support of its contentions. 10. In the result, appeal of the assessee in ITA No. 2799/PUN/2017 is allowed for statistical purposes. ITA No. 2800/PUN/2017 A.Y. 2008-09 11. At the very outset, Shri Pramod Shingte, Ld. AR for the assessee submitted that the appeal is time barred by 142 days and in respect thereof, he has filed condonation petition along with affidavit. The Ld. AR also agreed that this delay was un-intentional and cannot be attributed to the deliberate conduct of the assessee. After hearing the both the parties herein, we condone the delay of 142 ....