PER KHETTRA MOHAN ROY, AM:

This appeal filed by the assessee is directed against the order of National Faceless Appeal Centre, Delhi (for short, “CIT(A)”) dated 22.08.2024 passed u/s. 250 of the Income Tax Act, 1961 (for short, “Act”) which is emanating from assessment order dated 07.03.2022 framed u/s. 147 r.w.s. 144 r.w.s. 144B for Assessment Year (AY) 2017–18.

This appeal is barred by limitation by 152 days. Learned counsel for the assessee has explained the reasons which prevented the assessee from filing the appeal within the prescribed period. We are satisfied that sufficient cause prevented the assessee from filing the present appeal in time and the delay is not intentional and therefore adopting a justice oriented approach and also taking guidance from the judgments of Hon’ble Apex Court in the case of Collector, Land Acquisition, Anantnag & Anr. Vs. Mst. Katiji & Ors. [(1987) 2 SCC 107] and in the case of Inder Singh Vs. State of Madhya Pradesh judgment dated 21.03.2025 (2025 INSC 382), we hereby condone the delay of 152 days in filing the instant appeal before this Tribunal and admit it for adjudication.

Assessee has raised the following grounds of appeal:-

1.