Bench: Shri Challa Nagendra Prasad & Shri Brajesh Kumar Singh[Assessment Year: 2018-19] Shri Raj Kumar Chaudhary, Income Tax Officer, C-243, Sector-3, Dsidc Ward-34(5), Indl. Area Bawana, Vs Delhi. New Delhi-11003. Pan- Aewpk1980K Assessee Revenue [Assessment Year: 2018-19] Shri Raj Kumar Chaudhary, Income Tax Officer, C-243, Sector-3, Dsidc Ward-34(5), Indl. Area Bawana, Vs Delhi. New Delhi-11003. Pan- Aewpk1980K Assessee Revenue

147 of the Act on 03/03/2023, and made an addition of Rs 3,60,51,890/- u/s 69A of the act as unexplained cash credit The Impugned order was passed on 03.03.2023 and appeal is filing on 25/09/2023 there is delay of 177 days. There is no proof of service of impugned order to the appellant. As a matter