IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील स.ं / ITA No.375/PUN/2024 Assessment Year : 2016-17 M/s. Balaji Developers, Vs. ITO, Ward-1, F-25, Garud Maidan Complex, Dhule Opp. Kamlabai High school, Sakri Road, Dhule-424001 Maharashtra PAN : AAKFB8360N Appellant Respondent Appellant by : Shri Sanket M. Joshi Revenue by : Shri Ramnath P. Murkunde Date of hearing : 28.01.2025 Date of pronouncement : 24.03.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER :

The captioned appeal at the instance of appellant is directed against the order dated 16.10.2023 framed by National Faceless Appeal Centre, Delhi u/s.250 of the Income Tax Act, 1961 ( in short ‘the Act’) which inturn is arising out of the Assessment Order dated 24.12.2018 passed u/s.143(3) of the Act.

2. At the outset, we find the appeal is barred by limitation by 60 days before this Tribunal. The assessee has filed an affidavit given by the Authorised Representative explaining the reasonable cause which prevented the assessee in filing the appeal within the stipulated time. The contents of the said affidavit read as und