ORDER

PER SANDEEP SINGH KARHAIL, J.M.

1. The present appeal has been filed by the Revenue challenging the impugned order dated 09/06/2023, passed under section 250 of the Income Tax Act, 1961 (“the Act”) by the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [“learned CIT(A)”], for the assessment year 2015-16.

2. The present appeal is delayed by 99 days. Along with the appeal, the Assessing Officer (“AO”) has filed an application seeking condonation of delay in filing the present appeal, which reads as follows: –

“Sub: Condonation of delay for filing of Appeal in the case of M/s. NTT GLOBAL DATA CENTERS & CLOUD INFRASTRUCTURE INDIA PVT. LTD. AACCN2366D for the A.Y. 2015-16- reg.

Kindly refer to the above.

In this regard, it is apparent from the record that the last date of filing the appeal in this case was 08.08.2023. However due to the following circumstances the further appeal could not be filed within the due date.

(i) Since, this office having jurisdiction over very large cases like ICICI Bank, Kotak Mahindra Bank, HDFC Bank