IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER &

SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER I.T.A. No. 964/SRT/2024 (Assessment Year: 2017-18)

Jignesh Mahendralal Bharuchi, Vs. Income Tax Officer, B-28, Jalaram Nagar, Diva Road, NFAC, Delhi Ankleshwar, Bharuch-393001 Jurisdiction Income Tax Officer, Ward-2(1), Bharuch [PAN No.AIAPB2397P]

(Appellant) .. (Respondent Appellant by : Shri Rasesh Shah, C.A.

Respondent by: Shri Mukesh Jain, Sr. DR Date of Hearing 25.03.2025 Date of Pronouncement 08.04.2025

O R D E R

PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER:

This appeal has been filed by the Assessee against the order passed by the Ld. Commissioner of Income Tax (Appeal), (in short “Ld. CIT(A)”), National Faceless Appeal Centre (in short “NFAC”), Delhi vide order dated 29.07.2024 passed for A.Y. 2017-18.

2. The assessee has raised the following grounds of appeal:

“1. On the facts and circumstances of the case as well as law on the subject, the learned CIT(A) has erred in not condoning the delay in filing the appeal before ld. CIT(A).

2. On the facts and circumstances of the case as well as law on the subject, the learned assessing officer