ADIREDDY KAPULAPALLI,NARASARAOPET vs. ACIT, CIRCLE-2(1), GUNTUR

PER VIJAY PAL RAO, VICE PRESIDENT :

This appeal by the Assessee is directed against the Order dated 16.09.2025 of the learned CIT(A)-National Faceless Appeal Centre [in short "NFAC"], Delhi, for the assessment year 2016-2017. 2. At the outset, there is a delay of 69 days in filing the present appeal before the Tribunal. The assessee has 2 ITA.No.124/Viz./2026 filed a petition for condonation of delay which is supported by the affidavit of the assessee as well as medical certificate. Learned Authorised Representative of the Assessee submitted that the assessee is a senior citizen of 65 years and was suffering from severe sciatica pain and was undergoing treatment dur