AMD FINANCIAL SERVICES PRIVATE LIMITED,NEW DELHI vs. ACIT, CIRCLE 1(1), DELHI

I have heard arguments of both the sides on ground no. 1 of assessee. The ld. Assessee Representative (AR) submitted that the ld. CIT(A) has grossly erred on fact and in law in dismissing the appeal treating the same as not maintainable on account of delay of 4333 days in filing appeal against the intimation order u/s. 143(1) dated 24.02.2011 by ignoring the fact that the said order was intimated and served on the assessee through email on 13.01.2023 at 15:09:13 PM. Therefore on receipt of intimation order dated 24.02.2011 on 13.01.2023 the appeal filed on 13.02.2023 has to be treated as filed within prescribed time limit of 30 days counting from the date of receipt of order by the assessee therefore there is no delay in filing appeal before the ld. CIT(A).