2022 (6) TMI 1418

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....his is an appeal filed by the assessee against the order of the  CIT(A), National Faceless Appeal Centre (NFAC), Delhi dated 19.3.2021 in Appeal No.CIT(A), Cuttack /10165/2019-20 for the assessment year 2016-17. 2. The appeal is barred by limitation by 87 days. The assessee has filed condonation petition, stating therein that due to shutdown and lockdown on account of COVID-19, it was not po....

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....peared for the revenue. 6. It was submitted by ld AR of the assessee that the audit report of the assessee was not submitted in time because same was received belatedly from the statutory auditors, who are to do the audit of the assessee as per the Co-operative Society Act. It was the submission that the delay in getting the report of audit done by the statutory auditors was beyond the control of....