ORDER

PER AMITABH SHUKLA, AM,

These two appeals filed by the assessee are against orders both dated 31.03.2024 of learned Principal Commissioner of Income Tax, New Delhi, [hereinafter referred to as ‘ld. PCIT] passed under section 263 of the Income Tax Act, 1961 pertaining to Assessment Year and 2013-14 and 2014-15. The word ‘Act’ herein this order would mean .

2. As both the appeals are on the commons issue of exercise of revisionary authority under section 263 of the Act by the PCIT, for the purposes of convenience both the appeals were heard together and are being adjudicated by this common order. Since, facts are identical, decision taken in ITA No.1546/Del/2025 shall apply mutatis mutandis in No.1548/Del/2025.

3. At the outset, we have noted that the Registry had identified delay of 286 days in filing of appeal for AY 2013-14. Explaining reasons for the delay, it has been submitted that the revisionary order was received on e-mail and the attendant staff was on a sick leave as a result of which the order could not be timely acted upon. The ld. Counsel pleaded that the delay be condoned. The ld. DR objected to the condonation of the delay. We are conscious that no litigant benefit