In the result, the appeal filed by the assessee is treated as allowed for statistical purposes

Bench: Shri Ramit Kochar & Shri Pavan Kumar Gadalerakesh Kumar Gupta, Vs. Income Tax Officer, Bakharipur, Ward 3(5), Mohammadabad, Ghazipur District- Ghazipur Uttar Pradesh. Uttar Pradesh Pan/Gir No. : Axhpg7724R Appellant .. Respondent Appellant By : Shri O.P. Shukla & Shri Ashutosh Barnwal, Advocates.Ar Respondent By : Shri A.K. Singh. Dr Date Of Hearing 12.04.2023 Date Of Pronouncement 12.04.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The National Faceless Appeal Centre (Nfac), Delhi/Cit(A) Passed U/S. 250 Of The Income Tax Act, 1961. Rakesh Kumar Gupta 2. At The Time Of Hearing, Ld.Ar Of The Assessee Submitted That There Is A Delay In Filing The Appeal & The Assessee Was Suffering From Cancer & Filed An Application For Condonation Of Delay Along With Details Of Medical Diagnosis To Substantiate The Reasonable Cause For Delay Of 151 Days In Filing The Appeal. We Have Considered The Facts Mentioned In The Condo Nation Application & Supporting The Evidences & Find That The Assessee Has Explained The Reasonable Cause For The Delay & The Ld. Dr Has No Serious Objections. Accordingly,We Condone The Delay & Admit The Appeal & Heard.

condone the delay and admit the appeal and heard. 3. The assessee has raised the following grounds of appeal: “1. Because, appellate order passed by learned CIT (Appeals) is bad in law as well as facts and liable to be canceled. 2. Because, learned CIT (Appeals) was not justified to make addition on amount Rs.2227054/- treating dimmed Income