ORDER

By way of present appeal, the assessee challenges the order of the National Faceless Appeal Centre, Delhi dated 06/12/2023 [ for short CIT(A)] which was for the assessment year 2014-15. The said order of the ld. CIT(A) arises because the assessee has challenged the penalty order dated 25.03.2019 passed under section 271D/250/254 of the Income Tax Act, [ for short “AO”] by ACIT, Circle-02, Alwar.

2. At the outset of hearing, the Bench observed that there is delay of 108 days in filing of the present appeal by the assessee for which the ld. AR of the assessee filed an application for condonation of delay with following prayers:

Application for condonation of delay u/s 253(5) of the I.T. Act. 1961 read with section 5 of Limitation Act in filing of appeal

Hon'ble Sir(s),

The humble assessee appellant applicant respectfully prays for the condonation of delay of 108 days in the filling of Appeal for the following reason:

1. That the Id. CIT (Appeals) passed his order on 06.12.2023 which was served upon the email Id. ankushchoudhary07@gmail.com which is belongs to the Son of the assessee appellant Shri Ankush Choudhary.

2. That Shri Ankush Choudhary is suffering from mental trauma because