ORDER आदेश

PER AMITABH SHUKLA, A.M :

This appeal is filed against the order bearing DIN & Order No.ITBA/APL/S/250/2029-20/1026334108(1) dated 09.03.2020 of the Learned Commissioner of Income Tax [herein after “CIT(A), for the assessment year 2016-17. Through the aforesaid appeal the assesse has challenged order u/s 250 dated 09.03.2020 passed by CIT(A), Coimbatore.

2.0 Before proceeding further, it is necessary to examine the grounds of appeal raised by the appellant. The appellant had originally filed grounds of appeal which were out rightly descriptive and narrative in nature. The appellant, vide order dated 30.11.2023, was directed to file to file concise grounds of appeal. The assesse has filed a concise set of grounds of appeal on 21.02.2023. On perusal thereof it transpires that the same are also by and large descriptive in nature containing narration of case laws etc. Consequently, the grounds of appeal viz-a-viz issues found therein are adjudicated herein below. Aggrieved by the order dated 14.12.2023 of any Nefac the assesse has raised following grounds of appeal:-

“…1. The order passed by the Learned CIT (Appeals) is contrary to provisions of law and facts. Time barred assess