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Judgment
PER SHRI C.N. PRASAD, J.M.
This appeal is filed by the Assessee against the order of the Ld. CIT(Appeals)-NFAC, dated 04.09.2023 for the AY 2017-18. In spite of issue of notice, none appeared on behalf of the assessee nor any adjournment was moved. It is noticed from the record that the appeal was filed by the assessee and it is informed the assessee that there are several defects in then appeal filed and the defects are listed out in the defect memo issued to the assessee which is as under:
As could be seen from the above defects memo, it was intimated to the assessee that the appeal is time barred by 626 days, however, no condonation petition for delay in filing the appeal was filed by the assessee. Similarly it was intimated to the assessee that the appeal fee is short by 4800 and this was also not complied by the assessee. The other defects pointed out at sl. no. 3 to 5 were also not complied with by the assessee. In the circumstances, this appeal is dismissed in limine for non compliance of defects.
In the result, appeal of the Assessee is dismissed in limine.