आदेश /O R D E R

PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER:

This appeal filed by the assessee is directed against the order dated 09.01.2026 passed by the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [NFAC], Delhi, for the assessment year 2015-16.

2. We find that the assessee preferred an appeal before the ld. CIT(A) with a delay of 98 days against the order dated 23.01.2024 passed by the AO under Section 147 read with Section 144 of the Income Tax Act, 1961 (for short, ‘the Act’). The main contention raised by the assessee in explaining the reason for the delay is that the assessee was not aware of the income tax portal to download the assessment order and, through counsel, downloaded the same and immediately filed the appeal before the ld. CIT(A). The said delay of 98 days in filing the appeal is neither deliberate nor wilful.

3. Ld. AR Ms. Srinithi, Advocate, prayed for one more opportunity for the assessee with an undertaking that the assessee shall represent before the ld. CIT(A) without fail.

4. Ld. DR Ms. T. Mythili, JCIT, reported no objection.

5. Considering the same and in the facts and circumstances of the case, in the interest of justice, we