ORDER

PER SOUNDARARAJAN K., JUDICIAL MEMBER

These are the appeals filed by the assessee challenging the orders of the NFAC, Delhi dated 24/06/2024 and 25/06/2024 in respect of the A.Y. 2018-19.

2. The assessee had challenged the quantum order passed by the AO in ITA No. 741/Coch/2024 and challenged the penalty order in ITA No. 740/Coch/2024 and raised the following grounds:

“A. The Appellate Authority went wrong in failing to condone the delay of 150 days in filing the appeal.

B. The appellate authority failed to appreciate that no litigant would intentionally avail a statutory remedy belatedly so that it is detrimental to the interest.

C. The Appellate Authority failed to appreciate that the Appellant has come on record that he is not a tech savy person and he depended on persons who access these mails.

D. The Appellate authority failed to appreciate that in application for condonation of delay, he had a specific contention that the Appellant was down with serious post covid health conditions which prevented him regularly checking the mails/notices.

E. The Appellate Authority failed to appreciate that as a result of covid, he could not regularly accessing the portal and emails which h