IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘A’: NEW DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTNAT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.844/Del/2024 [Assessment Year: 2013-14]

Rahul Rastogi, Principal Commissioner of Income C/-Kapil Goel. Adv. Tax, Ghaziabad, F-26/124 Sector-7, Rohini Vs Room No.101, Income Tax Office, Delhi-110085 CGO Complex-1, Purani Hapur Chungi, Ghaziabad, Uttar Pradesh-201002 PAN-AGBPR5152P Assessee Revenue Assessee by Dr. Kapil Goel, Adv.

Revenue by Shri Amit Jain, CIT-DR Date of Hearing 09.09.2025 Date of Pronouncement 12.09.2025

ORDER

PER ANUBHAV SHARMA, JM, This appeal has been preferred by the assessee against order dated

17.03.2022 u/s 263 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) of the Pr. Commissioner of Income Tax, Ghaziabad, pertaining to Assessment Year 2013-14.

2. On hearing both the sides, we find at the outset that there is a delay in filing of the appeal to extent of 640 days for which an application has been filed for condonation of delay on the basis that due to incorrect professional advice from regular tax consultant that the order was not appealable, the assessee, who is suffering from physical