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Judgment
PER MADHUMITA ROYA, JM:
The instant appeal filed by the assessee is directed against the order dated 10.01.2024 of the ld. Commissioner of Income-tax (Appeals), Delhi-26 [hereinafter referred to as the Ld. CIT(A)] u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) arising out of the assessment order dated 24.12.2019 passed by the ACIT, Central Circle-16, New Delhi (hereinafter referred to as ‘the ld. AO’) under Section 143(3) of the Act for Assessment Year 2017-18.
None appeared on behalf of the assessee at the time of call. It further appears from the record that on previous two occasions the assessee was never represented. Thus, having no other alternative, we have proceeded to deal with the matter after hearing the Ld. DR and perusing the material available on record.. We find that the appeal is barred by limitation by 554 days in support of which no application for condonation of delay has been filed by the assessee on record. Having regard to this particular aspect of the matter, we dismiss this appeal as barred by limitation.
In the result, the appeal filed by the assessee is dismissed.