2025 (2) TMI 1522

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....D.R. ORDER Per: Inturi Rama Rao, AM This appeal filed by the assessee is directed against the order of the National Faceless Appeal Centre, Delhi [CIT(A)], dated 23.01.2024 for Assessment Year (AY) 2014-15. 2. Brief facts of the case are that the appellant is a partnership firm engaged in the business of repair (topping, maintenance, resurfacing works) of Road works for the Corporation....

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....tset we find that there is a delay of 138 days in filing the present appeal. The appellant filed petition for condonation of delay along with an affidavit explaining the reasons for the delay. On a perusal of the averments made in the affidavit it is evident that the appellant is prevented by reasonable cause from filing the appeal. Therefore, we condone the and admit the appeal for adjudication. ....