Rakesh vs Income Tax Officer

PER MADHUMITA ROY, J. M.:

The instant appeal filed by the assessee is directed against the order dated 06.01.2026 passed by the Ld. Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre, Delhi [hereinafter referred to as the Ld. CIT(A)/’NFAC’] under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) arising out of the Assessment Order dated 28.12.2019 passed by the Assessment Unit, Income-tax Department (hereinafter referred to as ‘the ld. AO’) under Section 147 read with section 144 of the Income Tax Act for Assessment Year 2017-18.

Notice has been sent. None appeared on behalf of the Assessee, nor any adjournment been sought for despite service of notice. Under these facts and circumstances we have decided to proceed with the matter its merits.

It appears from the order passed by the Ld. CIT(A) rejecting the appeal preferred by the Assessee that there was delay of 2064 days in filing the appeal before the said authority, in support of which no explanation has been rendered by the Assessee and therefore, the delay was not condoned. Even before us, no explanation of condonation of delay in preferring the appeal before Ld. CIT(A) has been filed, thus, having regard to this particular aspect of the matter we find that the Assessee is not interested in moving of the appeal. In the absence of any explanation rendered by the Assessee the delay having not been condoned by the Ld. CIT(A), under these particular facts and circumstances, seems to be correct and therefore, the order passed by the Ld. CIT(A) is upheld.

The appeal preferred by the Assessee is thus, dismissed.