In the result, the appeal of the Assessee is allowed for statistical purposes

Bench: Shri M. Balaganesh & Shri Sunil Kumar Singh(Through Virtual Hearing) Neeta Agarwal, Vs. Income Tax Officer, E-23, New Agra, Agra Ward-2(1)(2), Agra (Appellant) (Respondent) Pan: Aaxpa0936E Assessee By : Shri Amit Goyal, Adv Shri Nitin Goyal, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 16/09/2025 Date Of Pronouncement 04/12/2025

246A by the Assessing Officer, NFAC, Delhi (hereinafter referred to as „ld. AO‟). 2. At the outset, we find that there is a delay in filing of appeal by the Assessee before us by 274 days. Considering the reasons adduced in the condonation petition, we are inclined to condone the delay in the interest of substantial justice and admit