IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI (VIRTUAL HEARING AT KOLKATA)

SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI, ACCOUNTANT MEMBER Assessment Year: 2015-16 Rajulhoubienuo Angami, House No. 149, Ward-3, Block-2, Chumukedima, S.O, Dimapur, Nagaland - 797103 [PAN: AQKPA9706D] .....................…...……………....Appellant vs.

National Faceless Assessment Centre, Delhi ...…..…................................. Respondent Appearances by:

Assessee represented by : Smriti Sahay, FCA Department represented by : Kausik Ray, JCIT Date of concluding the hearing : 05.08.2025 Date of pronouncing the order : 11.08.2025

ORDER

PER SANJAY AWASTHI, ACCOUNTANT MEMBER:

1. In this case, there is a delay of 166 days, which has been requested to be condoned as under:

“1. The Appellant has preferred the present appeal before this Hon'ble Tribunal assailing the order dated 24.06.2024 passed by the Learned Commissioner of Income Tax (Appeals) ["Ld. CIT(A)"]. That the due date for filing the appeal was 24th August, 2024. However, there has been an unintentional delay of 166 days (upto 13th February, 2025), in filing the present appeal, for which the Appellant, with utmost humility, s