ORDER

PER BENCH:

All these captioned 42 appeals filed by both, assessee and revenue are against the orders of Ld. CIT(A) passed against the assessment/penalty order by Addl.CIT/ACIT/DCIT, Mumbai.Consolidated details of these appeals are tabulated below:

2. Except for appeals mentioned at Sr. Nos. 24 and 39 to 42 in the above table, all the appeals arise out of assessment orders passed u/s. 143(3) of the Income-tax Act, 1961 (‘the Act’) for assessment years 2002- 03 up to 2020-21. Since, similar issues are arising in several years, before dealing with each of the issues, reference is made in a tabular form to the ground numbers where the said issue is arising in all the concerned assessment years.

2.1. There are delays in filing seven appeals, details of which are tabulated below. Petition for condonation of delay is placed on record. Upon perusal of the same and hearing both sides, we deem it fit to condone the delay on the ground that there was sufficient cause for the said delay. Accordingly, we take up the appeals for adjudication.