BIPINBHAI DESAIBHAI PATEL,ANAND vs. NFAC, DELHI JURIS. AO -THE DY.CIT, CIRCLE ANAND, ANAND
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Income Tax Appellate Tribunal, “A” BENCH, AHMEDABAD
Before: SHRI SANJAY GARG & SHRI NARENDRA PRASAD SINHA
PER NARENDRA PRASAD SINHA, ACCOUNTANT MEMBER:
This appeal is filed by the assessee against the order of National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as “CIT(A)”] dated 21.02.2024 for the Assessment Year (A.Y.) 2013-14 in the proceeding u/s 147 r.w.s 144B of the Income Tax Act [hereinafter referred as “The Act”].
There was delay of 408 days in filing of this appeal. The assessee has filed a condonation application, explaining the reason for delay. It has been submitted that the assessee is senior citizen and dependent upon his counsel for compliance to the Income Tax proceedings
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