IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA No. 448/RJT/2024 Assessment Year: (2019-20)

Shree Pipardi Seva Shakari Mandli Assistant Director of Income- Ltd. Vs. tax, Centralized Processing 2, Bus Stand ke pass, Rupavati, Centre (CPC), Bengaluru-560 Pipardi. B.O.Surendra Nagar-360 500

005 èथायीलेखासं./जीआइआरसं./PAN/GIR No.: AAOAS 7598 C (Appellant) (Respondent)

Appellant by Ms. Bhumika Kapadiya, A.R. Respondent by Shri Sanjay Pungal, CIT. DR Date of Hearing 20/02/2025 Date of Pronouncement 07/05/2025 आदेश / O R D E R PER: DINESH MOHAN SINHA, JM:

This is an appeal filed by the assessee arises against the order of the Learned Commissioner of Income Tax (Appeal)/ Addl/JCIT(A)-1, Jaipur [in short “the Ld. CIT(A)”] dated 24/04/2024 for the Assessment Year (AY) 2019-20. Grounds of appeal raised by the assessee are as follows:

“1. The Learned Commissioner (Appeals), NFAC, Delhi erred in law and in facts in dismissing the appeal as non-maintainable without condoning the delay in filing the appeal.

2. The Learned Commissioner (Appeals), NFAC, Delhi erred in not adjudicating t