ORDER PER MANJUNATHA G. :

The above appeal has been filed by the Assessee against the order dated 23.02.2024 of the learned CIT(A)- National Faceless Appeal Centre [in short the “NFAC”], Delhi, relating to the assessment year 2018-2019.

2. CA, K.C. Devdas, Learned Counsel for the Assessee at the very out-set submitted that, there is a delay of 321 days in filing the appeal before the Tribunal. The assessee had filed affidavit explaining the reasons for condonation of the delay in filing the appeal before the Tribunal. It was the submission of the assessee that, due to the resignation of the concerned officer in charge of the taxation matters whose mail and mobile number were registered on the e-filing portal and since the assessee has not received information from the said officer, the assessee could not file the appeal before the Tribu