IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, CHENNAI BEFORE DR. O.K. NARAYANAN, VICE-PRESIDENT, AND SHRI VIKAS AWASTHY, JUDICIAL MEMBER ITA NO.1227 /MDS/2011 (ASSESSMENT YEAR: 2002-03) MR. P.SUBRAMANIAN, 2/36, BLOCK NO.2, NARASINGAPURAM POST, THURIYUR TK. TRICHY-621 008. PAN: AYGPS0609D VS. INCOME TAX OFFICER, WARD-I(1), TIRUCHIRAPPALLI. (APPELLANT) (RESPONDENT) APPELLANT BY : MR. V.ALAGAPPAN, C.A. RESPONDENT BY : MR. ANIR UDH RAI, IRS, CIT DR DATE OF HEARING : 25 TH JULY, 2012 DATE OF PRONOUNCEMENT : 7 TH AUGUST, 2012 O R D E R PER VIKAS AWASTHY, JUDICIAL MEMBER: THE APPEAL HAS BEEN FILED BY THE ASSESSEE IMPUGNI NG THE ORDER OF THE CIT(A), TIRUCHIRAPALLI DATED 10.3. 2011 RELEVANT TO THE ASSESSMENT YEAR 2002-03. 2. THERE IS A DELAY OF 33 DAYS IN FILING OF THIS AP PEAL. THE ASSESSEE HAS FILED AN APPLICATION FOR CONDONATION O F DELAY. THE REASONS FOR THE DELAY HAVE BEEN EXPLAINED. BEIN G SATISFIED WITH THE REASONS CAUSING DELAY, WE COND ONE THE DELAY AND DISPOSE OF THE APPEAL ON MERITS.