ORDER

PER MANJUNATHA G., A.M :

These appeals filed by the assessee are directed against the separate orders of Commissioner of Income Tax (Appeals) – 11, Hyderabad, dated 11.01.2023, pertains to the assessment years2017-18 to 2019-20. Since common issues are involved in all these three appeals, these appeals were heard together and are being disposed of by this single consolidated order for the sake of convenience and brevity.

2. At the outset, there is a delay of 692 days in filing the captioned appeals before the Tribunal. The learned counsel for the assessee Shri G. Srinivasa Rao, C.A. submitted that, an affidavit has been filed by the Director of the assessee company explaining the reasons for the delay in filing the appeals. It was submitted that, the delay was neither deliberate nor due to negligence, but occurred due to circumstances beyond the control of the assessee company, as detailed in the affidavit filed in support of the condonation petition. The learned counsel for the assessee explained that, the Director of the assessee company, who was responsible for managing its day-to-day affairs and pursuing tax matters, had been suffering from a psychiatric disorder namely “Dis