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Judgment
PER MANISH AGARWAL, AM :
The present appeal is filed by assessee against the order dated 08.02.2024 by Ld. Commissioner of Income Tax (A), National Faceless Appeal Centre (“NFAC”), Delhi [“Ld. CIT(A)”] in Appeal No. CIT (A), Delhi- 6/10760/2016-17 passed u/s 250 of the Income Tax Act, 1961 [“the Act”] arising out of assessment order dated 29.12.2016 passed u/s 143(3) of the Act pertaining to Assessment Year 2014-15.
From the perusal of the order sheet entries, it is observed that the case of the assessee was listed for hearing so many times before the bench and on every occasion, though the notices were served upon the assessee however, none attended on behalf of the assessee. It is further observed that the appeal is also field delayed by 275 days for which an application for condonation of delay has been filed wherein the reasons stated is that the company was preoccupied in March closing and therefore, the appeal could not be filed in time. The reasons given for condonation of delay is not convincing nor any reasonable cause has been stated to condone the delay. It is a matter of common knowledge that every assessee has to face the pressure of year closing however, it does not absolve the assessee from making compliance of the statutory time limit such as filing of appeal. The explanation shows the casual approach taken by the assessee in handling the matter, though the demand involved was of more than INR 01.00 crore. Even before us, assessee has not bothered to attend the proceedings and pursued its appeal.
Looking to the entirety of the facts of the case and considering the fact that none appeared on behalf of the assessee despite of repeated opportunities provided, it appears that assessee has nothing to say in the matter, thus we find no merits in the petition filed by the assessee for condonation of delay therefore, the appeal of the assessee is dismissed being delayed.
In the result, appeal of the assessee is dismissed.