2024 (5) TMI 1462

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....18, arises against the National Faceless Appeal Centre [in short the "NFAC"] Delhi's Din and Order No. ITBA/NFAC/S/250/ 2023-24/1060705510(1), dated 09.02.2024, in proceedings u/s. 144 of the Income Tax Act, 1961 (in short "the Act"). Heard both the parties at length. Case file perused. 2. It emerges at the outset that the learned NFAC herein has refused to condone the delay of 727 days in filin....