IN THE INCOME TAX APPELLATE TRIBUNAL “B’’ BENCH: BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER ITA No.1862/Bang/2025 Assessment Year: 2011-12 Assessment Year: 2011-12 Assessment Year: 2011-12 Assessment Year: 2011-12 Assessment Year: 2011-12 Assessment Year: 2011-12 Assessment Year: 2011-12 Assessment Year: 2011-12 Appellant by : Sri H. Guruswamy, A.R.

Respondent by : Sri Subramanian, D.R.

Date of Hearing : 13.01.2026 Date of Pronouncement : 20.01.2026

O R D E R

PER KESHAV DUBEY, JUDICIAL MEMBER:

This Appeal at the instance of the assessee is directed against the order of ld. CIT(A)/NFAC, Delhi dated 19.05.2025 vide DIN and Order No: ITBA/NFAC/S/250/2025-26/1076294587(1) passed u/s. 250 of the income Tax Act, 1961 (in short “the Act”) for the AY 2011-

12.

2. The assessee has raised the following Grounds of appeal:-

3. At the outset, as stated by the AR of the assessee, there is a delay of 38 days in filing the appeal before this Tribunal. The ld. A.R. of the assessee also drew our attention to an affidavit filed in original sworn before the notary public stating therein the cause for the delay along with an application for condonation of dela