IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER Assessment year : 2017-18 VTP Foods ITO, Ward 7(3), Pune VTP House, Plot No 3, 4 and 5, Sr.

Vs.

No.34A/6, Behind Shakti Sports, Nagar Road, Wadgaonsheri, Pune – 411014 PAN: AACAV1580B (Appellant) (Respondent)

Assessee by : Shri Nikhil S Pathak Department by : Shri Arvind Desai, Addl CIT DR Date of hearing : 26-03-2025 Date of pronouncement : 30-04-2025

O R D E R

PER R. K. PANDA, VP :

This appeal filed by the assessee is directed against the order dated

01.08.2023 of the Ld. CIT(A) / NFAC, Delhi relating to assessment year 2017-18.

2. There is a delay of 519 days in filing of this appeal before the Tribunal for which the assessee has filed a condonation application along with an affidavit explaining the reasons for such delay which is due to non receipt of the order in the given e-mail ID. Referring to the contents of the condonation application along with an affidavit, the Ld. Counsel for the assessee submitted that only after the demand notice was received by the assessee on 09.12.2024 from the Income Tax Officer, Ward 7(3), Pune regarding the demand p