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Facts
The assessee filed an appeal against an order issued by the National Faceless Appeal Centre (NFAC), Delhi, dated December 7, 2022.
Held
The Tribunal found that the appeal was filed beyond the statutory limitation period. As the assessee failed to file any application for condonation of delay, the appeal was dismissed as invalid.
Key Issues
Whether the appeal filed by the assessee was barred by limitation and if the absence of a condonation of delay application rendered it invalid.
Sections Cited
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Income Tax Appellate Tribunal, DELHI BENCH ‘B’, NEW DELHI
Before: Sh. Kul BharatDr. B. R. R. Kumar
ORDER
Per Dr. B. R. R. Kumar, Accountant Member:
The present appeal has been filed by the assessee against the order of National Faceless Appeal Centre (NFAC), Delhi dated 07.12.2022. 2. On perusal of the record, we find that the appeal filed before the Tribunal is barred by limitation. The assessee has not filed any application for condonation of delay. Hence, the appeal is hereby dismissed as invalid.
In the result, the appeal of the assessee is dismissed. Order Pronounced in the Open Court on 08/03/2024.