2022 (9) TMI 1715

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....SARATHI CHAUDHURY, JUDICIAL MEMBER   For the Appellants : None For the Respondents  : Shri Ramnath P. Murkunde ORDER PER BENCH These appeals preferred by the above-mentioned assessees as per the captioned matter emanates from the respective orders of the (NFAC) for the respective assessment years as appearing hereinabove, as per the following grounds of appeal. IT....

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....g appeal of the appellant on the ground of rejection of petition for condonation of delay without going into merits of the case of the appellant. 2. On facts in the circumstances of the case and in law, the NFAC erred in refusing to condone the delay in filing appeal without appreciating the fact that appellant was exploring alternate remedy by filing rectification application u/s 154 of ....