ORDER

PER RAKESH MISHRA, ACCOUNTANT MEMBER:

This appeal filed by the assessee is against the order of the Commissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter referred to as Ld. ’CIT(A)’] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AY 2012-13 dated 28.12.2023, which has been passed against the assessment order u/s 143(3) of the Act, dated 12.03.2015.

1.1. The Registry has informed that the appeal filed by the assessee is barred by limitation by 280 days. An application along with affidavit seeking condonation of delay has been filed by the assessee stating as under:

“Affidavit of Mr. Bikash Chandra Jana son of Sri Haripada Jana working for gain at Tobacco house 1 old court house corner Kolkata 700001 aged 53 years, with appellant Rishikesh mercantile Pvt Ltd.

That I the above-named deponent, am well conversant with the facts deposed to below, duly declare and affirm for and on behalf of the appellant

1. That the appeal filed by the Assessee Company before the Commissioner (Appeals) was disposed of by his ex-parte order dated 28.12.2023 passed by Commissioner (Appeals), NFAC New Delhi.

2. That the time for filing of the appeal before the