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Income Tax Appellate Tribunal, “SMC” BENCH CUTTACK
Before: SHRI GEORGE MATHAN
O R D E R This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre, Delhi, passed in DIN & Order No.ITBA/NFAC/S/250/2022-23/1051193390(1) for the assessment year 2017-2018.
The appeal filed by the assessee is delayed by 11 days, for which the assessee has filed condonation petition, wherein he has mentioned that delay was on account of sickness of wife of the partner of assessee. The reason filed by the assessee has not been found to be false. Consequently, the delay of 11 days in filing the present appeal is condoned and the appeal is admitted for decision on merits.
A perusal of the order of the ld. CIT(A) shows that the ld. CIT(A) has dismissed the appeal of the assessee on account of delay. A further perusal of the order of the ld. CIT(A) shows that the ld. CIT(A) has reckoned the delay from the date of the intimation. However, the appeal