IN THE INCOME TAX APPELLATE TRIBUNAL ‘SMC’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER Assessment Year: 2019-20 Balaji Vividodeeshagala Souharda Vs. The Income Tax Officer, Sahakari Sangha Niyamita, Ward – 1, Rader Complex, 1^st Floor, Haveri.

Medleri Roadh Averi, Ranibennur – 581 115. .

PAN – ABKAS 9046 C APPELLANT RESPONDENT Assessee by : Shri Siddhesh Nagraj Gaddi, AR Revenue by : Shri Ganesh R Ghale, Standing Counsel for Department Date of hearing : 23.06.2025 Date of Pronouncement : 26.08.2025

O R D E R

PER WASEEM AHMED, ACCOUNTANT MEMBER:

This is an appeal filed by the assessee against the order passed by the NFAC, Delhi vide order dated 31/05/2024 in DIN No. ITBA/NFAC/S/250/2024-25/1065299734(1) for the assessment year

2019-20.

2. This appeal by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals), dated 31^st May 2024. The statutory time limit for filing an appeal before the Tribunal is sixty days from the date of receipt of the appellate order. In the present case, however, the appeal was filed only on 4^th April 2025, resulting in a delay of 248 days. The assessee has moved a petitio