- (1.) CAUSE shown in the affidavit in support of the application to condone the delay is sufficient.
(2.) ACCORDINGLY , the applications are allowed and the delay in filing the present appeals are hereby condoned.
(3.) ALL the appeals have been filed by the Department under Section 260A of the Income Tax Act, 1961 against the different judgments and orders passed by the Income Tax Appellate Tribunal, Lucknow. The details of the Income Tax Appeals are as under: Sri Ghanshyam Choudhary, learned counsel for the Department submits that the assessee has earned income on the interest of FDRs. On specific query from the Bench, he admits that the FDRs are pertaining to the two states namely Uttar Pradesh and Uttaranchal. The FDRs were purchased when the State was undivided. He submits that the interest is not taxable either in the Uttaranchal or Uttar Pradesh. So, the AO has rightly made the addition pertaining to the interest in the hands of the assessee.;