IN THE INCOME TAX APPELLATE TRIBUNAL, RANCHI BENCH, RANCHI BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RATNESH NANDAN SAHAY, ACCOUNTANT MEMBER (Assessment Year-2016-17)

O R D E R

PER: BENCH

1. This is an appeal filed by the assessee against the order of the ld. CIT(A), NFAC, Delhi in Appeal No. CIT(A), Ranchi/10337/2018-19 dated 20/07/2023 for the A.Y. 2016-17.

2. Shri Devesh Poddar, ld AR appeared for the assessee and Shri R.C. Marndi, Sr.DR appeared for the revenue.

3. The ld. AR of the assessee submitted that the ld. CIT(A) had passed impugned order ex parte on 20/07/2023 and this appeal was filed before this Tribunal on 12/03/2025 which causes delay of 529 days in filing this appeal before this Tribunal. At the time of hearing, the ld. AR of the assessee fairly accepted that no condonation petition was filed by the assessee. It was a submission that the delay was caused due to situation beyond the control of assessee. There was no deliberate or intentional delay in filing this appeal. The ld. AR