delay\nis for bonafide and genuine reasons and hence, we condone the\ndelay and admit the appeal for adjudicate.\nMohammad Nazim Ahmad; A.Y. 2017-18\nAt the time of hearing, the Id. Counsel for the assessee pressed only\none issue which is against the invalid assessment framed by the\nNational Faceless Appeal Centre, Delhi [the learned CIT (A)] vide\norder