GURMEET SINGH,PALIA KALAN, KHERI vs. ITO, SITAPUR-NEW, SITAPUR

PER KUL BHARAT, VICE PRESIDENT.:

This appeal, by the assessee, is directed against the order of the Learned Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi dated 29.01.2025 pertaining to the assessment year 2015-16. The assessee has raised the following grounds of appeal: -

“1. On the facts AMD circumstances of the case, the order passed by the Learned AO u/s 271(1)(c) is without jurisdiction AMD bad both in the eye of law & on facts. The order so passed by Ld. AO needs be annulled as the same is passed without service of notice. 2. The order passed by Ld. AO is barred by limitation period prescribed in the Act. 3. The Ld. Authorities has erred in law as well as in facts in imposing penalty of Rs.25,16,151/- against the assessee u/s 271(1)(c). 4. The assessee reserves the right to add, amend AMD Delete any of the above grounds of appeal.” 2. At the time of hearing, no one attended the proceedings on behalf of the assessee. It is observed that on earlier occasions as

ITA No.388/LKW/2025 Page 2 of 3 well, there was no representation on behalf of the assessee. Further, no application seeking adjournment of the appeal has been filed. Accordingly, the appeal was taken up for hearing in the absence of the assessee and is being disposed of on the basis of the material available on record. 3. From the records, it is transpired that the appeal is barred by limitation. However, the assessee has filed an application seeking condonation of delay of 52 days. Considering the reasons stated in the said application, the delay is condoned and the appeal is admitted for hearing. 4. Further, it is noticed that there was no representation on behalf of the assessee, even before the Ld. CIT(A). Considering the totality of the facts and circumstances of the case, we are of the view that the assessee is not interested in prosecuting the present appeal. Accordingly, the appeal is dismissed for non- prosecution. 5. By way of abundant caution, it is clarified that the assessee shall be at liberty to approach the Income Tax Appellate Tribunal for recall of this order, upon demonstrating “sufficient cause” for non-appearance. 6. In the result, the appeal of the assessee is dismissed. Order pronounced in the open Court on 29/04/2026.

Sd/- Sd/- [अनादी नाथ मिश्रा] [कुल भारत] [ANADEE NATH MISSHRA] [KUL BHARAT] लेखा सदस्य/ACCOUNTANT MEMBER उपाध्यक्ष/VICE PRESIDENT DATED: 29/04/2026 Vijay Pal Singh, (Sr. PS)

ITA No.388/LKW/2025 Page 3 of 3 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. DR 5. Guard File By order