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2024 Supreme(Online)(ITAT) 1257

INCOME TAX APPELLATE TRIBUNAL (CHENNAI BENCH)
Manu Kumar Giri, J, Amitabh Shukla, ACJ
DCIT CENTRAL CIRCLE-2 MADURAI – Appellant
Versus
ACHU TRADERS PALAKKAD – Respondent


Advocates:
For the Appellants/Petitioners:

आदेश/ORDER

PER AMITABH SHUKLA, A.M :

The four groups of 14 appeals filed by the Revenue pertaining to different assesses of same group are directed against different consolidated orders of the ld. Commissioner of Income Tax (Appeals) 19, Chennai, all dated 29.11.2018 relevant to the assessment years 2012-13 to 2015-16. The assessees have also filed Cross Objections against the order of the ld. CIT(A). Since, the facts are identical and issues are common, for the sake of convenience these appeals as well as Cross Objections were heard together and are being disposed off, by this consolidated order.

2.0 All the appeals filed by the Revenue are delayed by three/four days in filing the appeal before the Tribunal for which, the Revenue has filed petitions in support of an affidavit for condonation of the delay explaining the cause for the delay in filing the appeals and prayed that the delay may be condoned and admitted the appeals for hearing. Against the submissions made in the affidavit by the Department, the ld. Counsel for the assessee has not raised any serious objection. Consequently, since the Department was prevented by sufficient cause, the delay of three/four days in filing of t

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