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2023 (1) TMI 1407

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....ountant Member For the Appellant : Shri Tushar Hemani, Sr. Adv., & Shri Parimalsinh B. Parmar, A.R. For the Respondent : Shri Urjit Shah, Sr. D.R. ORDER PER Ms. SUCHITRA KAMBLE - JM : These two Miscellaneous Applications are filed by the respective assessees in respect of the order dated 06.01.2021 passed by the Tribunal. 2. The Ld. A.R. submitted that there is a delay of 319 day....