2025 (11) TMI 1985

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....ted at the instance of assessee against the order of ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 27.06.2025 passed for Assessment Year 2017-2018. 2. At the time of hearing, ld. AR submitted that the ld. CIT(A) has dismissed the appeal of the assessee on account of delay of 430 days in filing the appeal before the ld. CIT(A). Ld. AR further subm....

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....hange of counsel nor death certificate of the earlier counsel had been produced. It was submitted by the ld. Sr. DR that the order of the ld.CIT(A) is liable to be upheld. 4. I have considered the submissions of both the parties and perused the material evidence on record. Admittedly, the assessee has not produced any evidence to show that the earlier counsel Shri Ratan Kumar Ghosh was handling....