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Judgment
PER KRINWANT SAHAY, AM:
Appeal in this case has been filed by the assessee against the order dated 13.03.2026 passed by the ld. CIT(A) NFAC, Delhi for Assessment Year: 2011-12.
Grounds of appeal taken by the assessee are as under:
“1.0On the facts and in law, the learned Commissioner of Income Tax (Appeals), Income Tax Department has erred in dismissing the appeal without going into merit and assessee's submission that notice u/s 148 was never served upon the assessee.
2.0On the facts and circumstances of the case, the learned Commissioner of Income Tax (Appeals), Income Tax Department has erred in dismissing the appeal by not condoning the delay in filing of appeal.
3.0The appellant craves leave to add or alter any ground of appeal at any time up to the final decision of the appeal, and to reduce additional evidence, if so required while prosecuting the appeal.”
During proceedings before us, the ld. counsel of the assessee submitted that there was a delay of 223 days in filing of the appeal before the ld. CIT(A), but the ld. CIT(A) did not condone the delay. Even before us nobody has appeared nor any adjournment application has been filed despite the fact that notice for hearing has been duly served. Thus, this is clear that the assessee is not interested in pursuing the appeal. Accordingly, the assessee’s appeal is dismissed.
In the result, the appeal filed by the assessee is dismissed.