OMVEER SINGH,GHAZIABAD vs. ITO, WARD- 2(1), GHAZIABAD

Briefly the facts of the case are that the A.O. noted that as no return under section 148 have been filed by the assessee, therefore, assessment was completed under section 147/144 of the I.T. Act, 1961 and income have been assessed at Rs.30,03,090/- vide Order Dated 13.12.2016.

2 ITA.No.7694/Del./2018 Shri Omveeer Singh, Ghaziabad. 3. The Ld. CIT(A) noted that assessee has filed appeal on 10.08.2017 which was found to be delayed by more than six months. The assessee made a request for condonation of delay. However, the Ld. CIT(A) did not condone the delay because delay was more than six months. The Ld. CIT(A), accordingly, dismissed the appeal of assessee in limine.

I have heard the Ld. D.R. and perused the findings of the authorities below. On 25.04.2019 the appeal was adjourned on the request of Learned Counsel for the Assessee for 25.07.2019. On 25.07.2019 none appeared on behalf of the assessee, despite notifying the date of hearing. The appeal was, therefore, adjourned to 13.11.2019. The assessee was again notified the date of hearing through registered post for 13.11.2019. However, none appeared on behalf of the assessee despite service of notice. The assessee in the application for condonation of delay which is reproduced in the impugned order merely contended that assessee was suffering from several health problems and was on complete bed rest, due to which, the appeal could

In the result, appeal of Assessee dismissed.