आदेश/ORDER

PER DR. MANISH BOARD, ACCOUNTANT MEMBER :

The captioned appeal at the instance of assessee pertaining to A.Y. 2018-19 is directed against the order dated 12.02.2025 framed by National Faceless Appeal Centre, Delhi arising out of Intimation Order dated 15.09.2019 passed u/s.143(1) of the Income Tax Act, 1961 .

2. Registry has informed that that the instant appeal is barred by limitation as the assessee has filed this appeal with a delay of 112 days. Assessee has submitted an affidavit explaining the reasons for delay. On perusing the averments made in the affidavit, we are satisfied that ‘reasonable cause’ prevented the assessee to file the appeal within the stipulated time. We therefore taking guidance from the judgments of Hon’ble Apex Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. reported in (1987) 2 SCC 107 and in the case of Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382) condone the delay of 112 days in filing of the instant appeal before this Tribunal and admit the appeal for adjudication.

3. Brief facts of the case are that the assessee is a Maharashtra Govt. Company formed with the object