Bench: Shri Anadee Nath Misshra & Shri Subhash Malguriafuture Money Sales & Income Tax Officer-1(2) V. Marketing Pvt. Ltd Rampur Garden, Bareilly- A-28, Near Bankey Bihari New-243001. Tample, Rajendra Nagar, Bareilly-243001. Pan:Aabcf4395H (Appellant) (Respondent) Appellant By: Shri Devashish Mehrotra, Adv Respondent By: Shri Sanjeev Krishna Sharma, Addl Cit(Dr) Date Of Hearing: 16 10 2024 Date Of Pronouncement: 24 10 2024 O R D E R

condone the delay of appeal u/s 249(3) of the Act. Consequently, the Ld. CIT(A) did not admit the assessee’s appeal and dismissed assessee’s appeal in limine, as not admitted, on the ground of limitation. The relevant portion of the impugned order of the Ld. CIT(A) is reproduced as under: - “2.1 The present appeal was filed