आदेश / ORDER 

PER AMITABH SHUKLA, A.M :

This appeal is filed by the assessee against the order bearing DIN & Order No.ITBA / NFAC / S / 250 / 2023-24 / 1056965076(1) dated 11.10.2023 of the Learned Commissioner of Income Tax [herein after “CIT(A), National Faceless Appeal Center[NFAC], Delhi, for the assessment years 2017-18

2.0 It has been noted that there is a delay of 368 days in the case, in filing of this appeal before the tribunal. In its affidavit the assesse has pleaded that the assesse was using the email of his earlier tax consultant for communication with the Income Tax Department and that the said consultant did not provide communicate to the assessee the deparmental’s communication regarding pendency of assessment proceedings, appellate proceedings as result of which the impugned delay had occurred. It was submitted that the assessee came to know of the delay when recovery proceedings were initiated. All these activities contributed to the delay which was neither willful nor wanton. The assesse submitted that there will not be case of any non-compliance now. We have considered the justification put forth by the assesse and we are satisfied with their adequacy. We are also