2025 (9) TMI 849

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.... in ITA No.222/AGR/2025 for AY 2012-13 arises out of the order of the ld. Commissioner of Income Tax (Appeals), Aligarh [hereinafter referred to as 'ld. CIT(A)', in short] in Appeal No. 113/2017-18 dated 28.05.2018 against the order of assessment passed u/s 147/144 of the Income-tax Act, 1961 dated 23.10.2017 (hereinafter referred to as 'the Act') by ITO, Ward-2(1), Farrukhabad (hereinafter referr....

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....ited for even applying for certified copy for order of the ld CIT(A) for 3 years and 5 months from 28.05.2018 to 05.10.2021. Similarly, no plausible explanation has been given by assessee for having chosen to file rectification application u/s 154 of the Act before the ld CIT(A) on 17.04.2022 and thereafter waited for 3 years to send reminders to the ld CIT(A) for disposal of the said rectificatio....