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Judgment
PER NAVEEN CHANDRA, AM :-
This appeal by the assessee is directed against the order of the NFAC, Delhi dated 27.09.2023 pertaining to A.Y 2015-16.
None appeared on behalf of the assessee. We decided to proceed ex-parte with the assistance of the ld. DR who was heard at length. Case records were carefully perused.
At the very outset, we find that the assessee has filed appeal before the Tribunal which is delayed by six months. There is no application for condonation of delay in filing the appeal.
We further find from the Form 36 that the order of the ld. CIT(A) was passed on 27.09.2023 and communicated to the assessee on 27.09.2023 itself and the appeal was filed on 02.05.2024, which is delayed by more than six months. We also find that the appeal is not signed by the assessee and the defect has not been removed even after the same was communicated to the assessee on 03.05.2024.
Since there is no petition seeking or explaining the delay in filing the appeal, the appeal is considered as not maintainable. Accordingly, we dismiss the appeal of the assessee with the liberty to file appeal afresh after removing the defects and explaining the delay.
In the result, appeal of assessee in ITA No. 2156/DEL/2024 is dismissed.