Matter remanded back for condonation of delay as penalty orders were already challenged by filing a common appeal

IT : Where assessee had received orders imposing penalty under section 271(1)(c) as well as under section 271AAA and it had filed a common appeal against both these orders on advice of his CA and a separate appeal was also submitted by assessee against order imposing penalty under section 271AAA before Commissioner (Appeals), but Commissioner (Appeals) upheld penalty orders on ground that appeal was considerably delayed,

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