Section 253(3) of the Income Tax Act, 1961 – Appeal – Appeal to appellate Tribunal– Petition for condonation of delay stating that the appeal papers were prepared initially for assessment year wise while they were required to be filed quarter wise for the demand under section 234E and that delay was caused in transmission and retransmission of record to managing director who was located in Mumbai; there existed a reasonable cause for condonation of delay of 33 days – Total Transport System Ltd vs. Income tax Officer [2020] 203 TTJ (Bangalore) 385