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Judgment
PER YOGESH KUMAR, U.S. JM:
The present appeal is filed by the Revenue against the order of Ld. Commissioner of Income Tax (Appeals/ National Faceless Appeal Centre (‘Ld. CIT(A)/NFAC’ for short), New Delhi dated 21/09/2023 for the Assessment Year 2013-14.
None appeared for the Assessee right from filing of the Appeal till this date. Therefore, we deem it fit to decide the Appeal on hearing the Ld. Department's Representative and perusing the material available on record.
We have heard the Ld. Department's Representative and perused the material. There is a delay of 446 days in filing the present Appeal. However, the Assessee has not filed any application for condonation of delay in filing the present Appeal. The Assessee has filed written submission through his Authorized Representative on merits, however the cause for delay in latches in filing the present Appeal has not been explained before us. Considering the above facts and circumstances, we dismiss the captioned Appeal on delay in latches.