GOLDEN CHARIOT RECREATIONS PRIVATE LIMITED,NEW DELHI vs. DCIT CIRCLE-10(1), NEW DELHI

This appeal is filed by the assessee against the order of the Learned 1. Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [“Ld. CIT (A)”, for short] dated 10.01.2024 for Assessment Year 2014-15. At the time of hearing, none appeared on behalf of the assessee and it was 2. observed that the assessee has filed the appeal before us. However, the appeal was fixed for hearing for six occasions and none appeared in all the occasions on behalf of the assessee. Further we observed from the record that the assessee also filed appeal 3. before the NFAC, Delhi against the order passed u/s 143(3) of the Income-tax Act, 1961 (for short ‘the Act’). However, after filing the appeal, assessee has not complied with the various hearing notices issued by the ld. CIT (A) and the details of notices were reproduced at page 3 of the appellate order. Considering the fact that assessee has not made any efforts to comply with the various notices issued by the ld. CIT (A) and assessee has filed this appeal even before us. We are inclined to remit this issue back to the file of ld. CIT (A) and direct the assessee to comply the directions without taking any adjournment.