ORDER

PER SIDDHARTHA NAUTIYAL, JM:

The present appeals have been preferred by the Assessee against the order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘CIT(A)’] dated 06/01/2023 passed u/s.250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for the Assessment Year (AY) 2011-2012.

2. The assessee has raised the following grounds of appeal in ITA No.158/Ahd/2023:

“1. On the facts and in the circumstances of the case and in law, the Hon. CIT(A), NFAC erred in holding the delay in filing the appeal cannot be condoned. The appellant prays that the delay be condoned and appeal should be taken up for hearing

2. On the facts and in the circumstances of the case and in law, the learned CIT(A) erred in not deciding the issue on merits that the computation of Long Term Capital Gains at Rs. 619962/ in place of Capital Gains Rs. 1,56,248/- as claimed by your Appellant and by not deciding the issue on addition in cost of acquisition as on 1-4- 1981 of Rs. 463534/-

3. On the facts and in the circumstances of the case and in law, the learned CIT(A) erred in not deciding the issue on merits that as