2025 (6) TMI 1113

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....(DR). ORDER PER BENCH: The captioned appeal by the assessee is against the order of the Ld. Addl/JCIT(A)-Jodhpur [hereinafter referred to as the 'Ld. CIT(A)'] vide order dated 17.12.2024 passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') for AY 2023-24. 2. Shri Akkal Dudhwewala, FCA represented on behalf of the assessee and Smt. Ruchika Sharma, Addl. CIT (DR) app....

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....isposed off as the appeal itself is having limited issue. 4. In reply, the Ld. Sr. DR vehemently supported the order of the Ld. CIT(A) and the Ld. AO and submitted that the assessee should have filed the appeal within time. 5. We have considered the rival submissions. The facts in the present case show that the delay in filing the appeal is on account of the assessee attempting at an alternate r....