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Judgment
This assessee’s appeal for assessment year 2017-18, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2025-26/1081587924(1), dated 09.10.2025 involving proceedings under section 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).
Case called twice. None appears at the assessee’s behest. He is accordingly proceeded ex-parte.
2 For the reasons stated in the assessee’s condonation averments, delay of 102 days in filing the instant appeal ITA No.5282/Del/2025 is condoned in light of Collector, Land & Acquisition vs. Mst. Katiji & Others (1987) 167 ITR 471 (SC).
It emerges during the course of hearing at the outset that the issue involved in the instant appeal has already been decided in assessee’s other appeal ITA No.8098/Del/2025 on 29.06.2026. Thus, the instant appeal ITA No.4035/Del/2026, being “duplicate” file, is also dismissed.
This assessee’s appeal is dismissed.