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Judgment
These appeals are filed by the assessee against the order of the learned ADDL/ JCIT(A)-9, Kolkata dated 16.04.2025 for the A.Ys. 2018-19 to 2021-22.
Inspite of issue of notice none appeared on behalf of assessee nor any adjournment application was moved, therefore, we dispose all these appeals on hearing the Ld. DR.
We have heard the learned DR and perused the orders of the authorities below.
On reading of the order of the learned CIT(A) it is noticed that the assessee filed appeal with considerable delay and there was no petition filed by the assessee for condonation of delay before Ld. CIT(A).
The learned CIT(A) in the absence of the petition for condonation of delay dismissed the appeals of the assessee as barred by limitation. However, the learned CIT(A) decided the issue on merits which in our view should not have gone into and decided when the appeal is dismissed without condoning the delay.
Even before us the assessee could not explain the delay in filing the appeal before the learned CIT(A), therefore, the reasoning given by the learned CIT(A) in dismissing the appeal for want of condonation petition is upheld.
In the result, all the appeals of the assessee are dismissed.
In the result, the appeals of the assessee are allowed.