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Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,
O R D E R This is an appeal filed by the assessee aga This is an appeal filed by the assessee against the order of the ld inst the order of the ld CIT(A), CIT(A), NFAC, NFAC, Delhi Delhi dated 15.2.2023 in in Appeal Appeal No. No.CIT(A), Cuttack/10740/2019 Cuttack/10740/2019-20 for the assessment year 2017 2017-18.
Shri P.K.Mishra, ld AR appeared for the assessee. None Shri P.K.Mishra, ld AR appeared for the assessee. None Shri P.K.Mishra, ld AR appeared for the assessee. None represented on behalf of the revenue. on behalf of the revenue.
The appeal filed by the assessee is delayed by 268 days. The The appeal filed by the assessee is delayed by 268 days. The The appeal filed by the assessee is delayed by 268 days. The assessee has filed condonation petition supported by affidavit. In the assessee has filed condonation petition supported by affidavit. In the assessee has filed condonation petition supported by affidavit. In the petition, the assessee states that he was seriously suffering from illness and petition, the assessee states that he was seriously suffering from illness and petition, the assessee states that he was seriously suffering from illness and had to undergo medical treatment and was un had to undergo medical treatment and was under direct supervision of the der direct supervision of the Doctor. No details of the illness, no details of medical treatment and no Doctor. No details of the illness, no details of medical treatment and no Doctor. No details of the illness, no details of medical treatment and no P a g e 1 | 2 details of the doctor are coming out from the petition. Perusal of the assessment order shows that the assessment order has been passed u/s.144 of the Act on account of non-compliance. A perusal of the order of the ld CIT(A) also clearly shows that the appeal has been dismissed again on account of non-compliance. This clearly shows that the assessee has shown lackadaisical approach. The reason for the delay being vague is rejected. Consequently, the appeal filed by the assessee is dismissed on account of delay in filing the appeal.
In the result, appeal of the assessee stands dismissed.
Order dictated and pronounced in the open court on 26/03/2024. Sd/- (George Mathan) JUDICIAL MEMBER Cuttack; Dated 26/03/2024 B.K.Parida, SPS (OS) Copy of the Order forwarded to : 1. The Appellant : Sridhar Sahoo, Co-Post Master, Keonjkhjargarh, HPO, Keonjhar 2. The Respondent: ITO, Ward, Keonjhar, 3. The CIT(A)- NFAC, Delhi 4. Pr.CIT, Cuttack 5. DR, ITAT, Cuttack 6. Guard file. //True Copy//