IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “A” BENCH: HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER Assessment Year 2008-2009 The ACIT, Circle-2(1), EMMAR Hills Township Hyderabad – 500 084. vs. Private Limited, Hyderabad.

Telangana. PIN – 500 032. Telangana.

(Appellant) (Respondent)

For Revenue : Sri Gurpreet Singh, Sr. AR For Assessee : CA, K C Devdas Date of Hearing : 23.07.2025 Date of Pronouncement : 31.07.2025 ORDER PER MANJUNATHA G. :

The above appeal has been filed by the Revenue against the Order dated 14.03.2023 of the learned CIT(A)- National Faceless Appeal Centre [in short “NFAC], Delhi, relating to the assessment year 2008-2009.

2. At the very outset, there is a delay of 96 days in filing the appeal before the Tribunal. The Revenue has filed an affidavit, contending, inter alia, that the records were not readily available with this office and, therefore, it took time to retrieve the records in the case of the assessee for the assessment year 2008-2009. Therefore, it is prayed that the delay of 96 days in filing the appeal before the Tribunal may please be condoned in the interest of justice.

3. CA, K C Devadas, Learned Coun