Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishraassessment Year: 2014-15 Kali Kinkar Mani…..…….………………. ……………..…..........……….Appellant 155, Mahaboob Khan Tola, Purnia, Bihar – 854301. [Pan: Arypm9775F] Vs. Nfac, Delhi………………….…………..……. ……........……...…..…..Respondent Appearances By: Shri Kapil Narayan Jha, Adv., Appeared On Behalf Of The Appellant. Shri Ashwani Kr. Singal, Jcit Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : September 22, 2025 Date Of Pronouncing The Order : October 16, 2025 Order Per Pradip Kumar Choubey: This Appeal Filed By The Assessee Is Directed Against The Order Dated 24.10.24 Of The National Faceless Appeal Centre [‘Cit(A)’] Passed Under Section 250 Of The Income-Tax Act, 1961 (Hereinafter Referred To As “The Act”) For The Assessment Year 2014–15. 2. The Appeal Has Been Filed By The Assessee With A Delay Of 202 Days. The Assessee Has Filed A Petition For Condonation Of The Delay. After Considering The Petition For Condonation Of Delay, We Find That Due To Chronic Disease & Complete Bed Rest As Per Doctor’S Advice, The Assessee Could Not Able To File The Appeal Timely Before Us & We Note That The Reasons Cited Are Valid & Were Beyond The Control Of The Assessee. Consequently, The Delay In Filing The Appeal Is Hereby Condoned & We Proceed To Dispose Of The Appeal On Merits. Kali Kinkar Mani

Section 250 of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) for the assessment year 2014–15. 2. The appeal has been filed by the assessee with a delay of 202 days. The assessee has filed a petition for condonation of the delay. After considering the petition for condonation of delay, we find that due to chronic