IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER AND SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील स.ं /ITA No.1094/SRT/2024 Assessment Year: (2011-12)

(Hybrid hearing)

Hanumanta Surapra Karnali, Vs. ITO, J-218, Pahar Falia, Bhamanvel, Ward – 2, Tal – Chikhli, Dist – Navsari, Navsari Gujarat - 396402 èथायीलेखासं./जीआइआरसं./PAN/GIR No: AOIPK2214A (अपीलाथ(cid:334)/Appellant) ((cid:366)(cid:529)थ(cid:334) /Respondent)

Appellant by Shri Uday Nanavati, CA Respondent by Shri Ajay Uke, Sr. DR with Shri Kevin Langaliya, CA Date of Hearing 25/11/2025 Date of Pronouncement 26/12/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM:

This appeal by the assessee emanates from the order passed under section

250 of the Income-tax Act, 1961 (in short, ‘the Act’), dated 27.08.2024 by the learned Commissioner of Income-tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘CIT(A)’] for the assessment year (AY) 2011-12.

2. The grounds of appeal raised by the assessee are as under:

“1. The Learned CIT(A) has erred in rejecting the claim of assessing regarding delay in presenting appeal.

2. All the Grounds of Appeal prayed before CIT(A) re