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Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK
Before: SHRI GEORGE MATHAN & SHRI GIRISH AGRAWAL
O R D E R Per Bench : This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 15.03.2023, passed in ITBA/NFAC/S/250/2022-23/1050798334, for the assessment year 2017-2018.
It was submitted by the ld. AR that the appeal of the assessee is delayed by 104 days for which the assessee has filed necessary affidavit for condonation of delay, wherein he has mentioned that the assessee failed to file the instant appeal within the time due to health problems. The affidavit filed by the assessee has not found to be false. Consequently, the delay of 104 days in filing the appeal is hereby condoned and the appeal is disposed off on merits.