VENKAT REDDY THONDALAPALLY,HYDERABAD vs. ITO, WARD- 9(1) , HYDERABAD

This appeal by the Assessee is directed against the Order dated 28.07.2025 of the learned CIT(A)-National Faceless Appeal Centre [in short “NFAC], Delhi, for the assessment year 2016-2017.

None has appeared on behalf of the assessee when this appeal was called for hearing. It transpires from the record that earlier also none appeared on behalf of the 2 ITA.No.2029/Hyd./2025 assessee despite the notices were issued to the assessee and therefore, fresh notices were also issued through speed post as well as email to the email-ID of the assessee given in Form- 36. Despite the repeated notices issued to the assessee, the assessee chose not to appear before the Tribunal either personally or through Authorised Representative. Even no response has been filed by the assessee to the notice(s). Therefore, the Tribunal proposed to hear and dispose of this appeal ex-parte.

At the outset, there is a delay of 51 days in filing the present appeal before the Tribunal. The learned DR has submitted that the appeal of the assessee is not maintainable as barred by limitation and liable to be dismissed. The assessee has also not filed any application for condonation of delay or otherwise explained the cause of delay in filing the present appeal. Accordingly, in the absence of any explanation on behalf of the assessee regarding the cause of delay, the appeal of the assessee is not maintainable being barred by limitation and the same is dismissed in limine being not maintainable.