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2023 (11) TMI 1300

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....d.AR. For the Respondent : Shri D. Hema Bhupal (JCIT)-Ld. Sr. DR. ORDER MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. The registry has noted delay of 525 days in the appeal which stem from the fact that the date of service of communication of the order in Form No. 36 has been written as 27.01.2022 whereas impugned order itself has been passed on 01.08.2023. Considering the impugned order....