DINDAYAL PODDAR,ROURKELA vs PR.CIT, SAMBALPUR, SAMBALPUR

Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI GEORGE MATHAN & SHRI ARUN KHODPIA

Hearing: 09/02/2023Pronounced: 09/02/2023

O R D E R Per Bench : This is an appeal filed by the assessee against the order of the ld. Pr.CIT, Sambalpur, dated 18.06.2020 passed in PCIT/SBP/263/14/2019- 20, for the assessment year 2015-2016.

The assessee has filed the instant appeal on 08.06.2022. This appeal was posted for hearing first on 27.09.2022. Thereafter on 03.11.2022, 19.12.2022 and even on today i.e. on 09.02.2023 this appeal was posted for hearing, however, none appeared on behalf of the assessee. The notice for hearing has been sent through both email and through speed post. When the appeal was filed, it was intimated to the assessee that the appeal was time barred by 624 days, however, no affidavit for condoantion of delay has been filed. This defect in filing the

DINDAYAL PODDAR,ROURKELA vs. PR.CIT, SAMBALPUR, SAMBALPUR