O R D E R

PER CHANDRA POOJARI, ACCOUNTANT MEMBER:

These three appeals by assessee are directed against common order of CIT(A) dated 16.3.2024 for the assessment years 2013-14 to 2015-16. Grounds in all these appeals are common in nature. Hence, we consider the ground in ITA No.1161/Bang/2024 which reads as follows:

1. “The Order of the Learned Assessing Officer is contrary to law. facts and circumstances of the case

2. The Assessee was suffering from a serious health issue for Chronic Liver Disease and was undergoing medical treatments from April 2022 onwards. The Health condition worsened from May 2023 onwards and the Assessee got admitted to hospital during May 2023 to March 2024, Due to this reason, the Assessee was not in a position to meet anybody and submit the necessary documents and evidences to his authorised representatives for submission to CIT (A) during the pendency of appeal proceedings. A Copy of the Medical Records is submitted herewith in Annexure-A

3. The Assessee humbly prays to condone the delay in filing of appeal before CIT (A) and non-compliances for submission of necessary documents during CIT(A) proceedings due the reasons cited in PARA 2 above, 4. Assessment Or