Bench: The Hon'Ble Bench Against The Order Of The Ld. Cit(Appeals) Passed Under Section 143(3) Of The Income Tax Act, 1961. As Per The Provisions Of Section 253(3), The Appeal Was Required To Be Filed On Or Before 11Th March, 2025. However, The Appeal Could Only Be Filed On 4Rd June, 2025, Resulting In A Delay Of 85 Days. The Reasons For The Delay Are Detailed Below: 1. That Due To Serious Health Condition, The Appellant Was Unable To Continue The Required Legal Proceedings As He Was A Prolonged Sufferer Of Acute Pancreatitis & Chronic Liver Disease (Cld), Both Of Which Significantly Compromised His

delay and admit the appeal for adjudication. 2. The present appeal arises from order u/s 250 of the Income Tax Act, 1961 (hereafter “the Act”), dated 10.01.2025, passed by Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi. 2.1 In this case, the additions were made by the Ld. AO on account of violation of section 43B