DEBASHREE PRIYADARSHINI SETHY,KENDRAPARA vs. ITO WARD, KENDRAPARA

This is an appeal filed by the assessee against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 16.01.2024, in DIN & Order No.ITBA/NFAC/S/250/2023- 24/1059784842(1) for the assessment year 2017-2018.

As per the office note, there is a delay of 14 days in filing the appeal. In this regard, the assessee has filed an application for condonation of delay along with Affidavit stating therein sufficient reasons for condonation of delay. Ld. Sr. DR did not raise any serious objection. Accordingly, we condone the delay of 14 days in filing the present appeal and the appeal is heard and disposed off finally on merits.

At the outset, it is found that the assessee inadvertently has filed two appeals against the assessment order dated 29.12.2019 passed by the ITO, Kendrapara, before the ld. CIT(A), National Faceless Centre (NFAC), which was decided by the CIT(A), NFAC, Delhi vide two separate orders both dated 16.01.2024, wherein both the appeals of the assessee are partly allowed.

As two separate orders were passed by the CIT(A), NFAC, Delhi, therefore, the assessee has preferred two separate appeals before us arising out of the same assessment order dated 29.12.2019. Since we have already decided the appeal of the assessee in today i.e. on 05.08.2024 allowing the additional ground of appeal