आदेश/ORDER

PER MAKARAND V. MAHADEOKAR, AM:

This appeal filed by the assessee is directed against the order dated 19.12.2023 passed by the Learned Commissioner of Income-tax (Appeals), National Faceless Appeal Centre [NFAC], Delhi [hereinafter referred to as “CIT(A)”] under section 250 of the Income-tax Act, 1961 [hereinafter referred to as “the Act”] for the Assessment Year 2017-18 arising out of the order dated 01.10.2019 of the Income Tax Officer, Ward 2, Gandhinagar [hereinafter referred to as “AO”] passed under section 144 of the Act.

Condonation of Delay

2. The appeal is delayed by 362 days. In support of the petition for condonation of delay, the assessee filed a duly notarized affidavit. It is stated therein that the assessee is a Sadhu (priest) of Ramji Mandir, Shertha, Gandhinagar, with limited education and no knowledge of tax procedures. It is submitted that the assessee was initially represented by an incompetent authorised representative, who was unaware of the procedure and timeline for filing appeals before the Hon’ble Tribunal. It is further stated that due to technical difficulties, the assessee was unable to download the order passed by the CIT(A) and a grievance was