VIVEK KUMAR RANA,PATNA vs. ASSESSEMENT UNIT, DELHI
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 115/PAT/2025[2016-17]Status: DisposedITAT Patna24 Jun 2025AY 2016-17
Bench: Shri Duvvuru Rl Reddy, Vice-(Kz) I.T.A. No. 115/Pat/2025 Assessment Year: 2016-2017 Vivek Kumar Rana,…….……….………..………Appellant 101, Artak Apartment, Ashiana Road, B.V. College, S.O. Rukanpura, Patna-800014, Bihar [Pan:Adhpr8630D] -Vs.- Assessment Unit, Delhi,………………….…....Respondent Ito/Nfac, Delhi Appearances By: Shri Manish Sinha, Advocate, Appeared On Behalf Of The Assessee Shri Ashwani Kr. Singal, Jcit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing: June 17, 2025 Date Of Pronouncing The Order: June 24, 2025 O R D E R
Section 139Section 271(1)(c)
D E R
The present appeal is directed at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals),
National Faceless Appeal Centre (NFAC), Delhi dated 7th October
2024 passed for Assessment Year 2016-17. 2. The appeal is time barred by 70 days in filing the appeal by the assessee. However, the assessee filed