MAA HINGULA COAL TRANSPORT PARTNERSHIP FIRM,ANGUL vs. NFAC, NFAC, DELHI

आदेश / 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 20.10.2023, in DIN & Order No.ITBA/NFAC/S/250/2023- 24/1057261663(1) for the assessment year 2021-2022. 2. Ld. AR submitted that the assessee has been unrepresented before the ld. CIT(A). it was the submission that even the appeal of the assessee has been delayed by 88 days. It was the submission that the assessee had not been receiving any of the notices to the address given by the CA