ORDER

PER: RATHOD KAMLESH JAYANTBHAI, AM

This appeal is filed by the assessee aggrieved from the order of the National Faceless Appeal Centre, Delhi [for short “CIT(A)/NFAC”] dated 09.01.2024 for the assessment year 2017- 18, which in turn arise from the order dated 23.12.2019 passed under section 143(3) of the Income Tax Act,1961 [ for short “Act” ] by the ITO, Ward-7(1), Jaipur [ for short AO].

2.1 At the outset of hearing, the Bench observed that there is delay of 158 days in filing of the appeal by the assessee for which the ld. AR of the assessee filed application for condonation of delay with following prayers and the assessee to this effect also filed an affidavit :-

“There has been a delay of 158 days in filing of appeal before the Hon'ble Tribunal, which has been on account of non-service of the appellate order on the assessee. The assessee has had only primary education and lives in a remote village. He had not received the order of C