of Income Tax (Appeals) [in short ‘the CIT (A)’] dated 16.09.2024, 26.05.2023, 26.05.2023 and 26.05.2023 passed for assessment years 2013-14 to 2016-17 respectively.

2. The Registry has pointed out that ITA No. 410/CHD/2025 is time barred by 110 days whereas other appeals, namely, ITA

748, 777 and 778/CHD/2025 are time barred by 634 days.

3. The assessee has filed application for condonation of delay. According to the assessee, this delay happened on account of non-prosecution of litigation by the earlier counsel. We have directed the ld. counsel for the assessee to submit correspondence made with the earlier counsel for authorizing him to prosecute the litigation. He has produced some communication whereby Bank has submitted relevant documents to the counsel but he did not take proper steps. The ld. counsel for the assessee prayed that delay in filing the appeals be condoned and they be decided on merit.

3.1 The ld. DR, on the other hand submitted that assessee is a renowned Bank and it should be more vigilant about prosecuting its Income Tax litigation. There is no plausible explanation given by the assessee for not filing the appeals in time.

4. Sub-section 5 of Section 253 contempl