VIKAS TIWARI,GWALIOR vs. ITO, WARD-3(1), GWALIOR

(िनधा�रणवष� / Assessment Year:2012-13) Shri Vikas Tiwari Income-tax Officer, बनाम/ 289, Krishna Sadan Ward 3(1), Gwalior. Tansen Nagar Vs. Gwalior-474002. �थायीलेखासं./जीआइआरसं./PAN/GIR No. AEJPT-3775-J (अपीलाथ�/Appellant) : (� थ� / Respondent) अपीलाथ�कीओरसे/ Appellant by : None � थ�कीओरसे/Respondent by : Sh. Shailender Shrivastava – Ld. DR सुनवाईकीतारीख/Date of Hearing : 20-02-2025 घोषणाकीतारीख /Date of Pronouncement : 22.04.2025 आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member) 1. Aforesaid appeal by assessee for Assessment Year (AY) 2012-13 arises out of an order passed by learned Commissioner of Income Tax (Appeals), NFAC, Delhi [CIT(A)] on 24-03-2023 in the matter of an assessment framed by Ld. Assessing Officer [AO] on best judgment basis u/s. 144 r.w.s. 147 of the Act on 22-11-2019. In the assessment order, Ld. AO determined total income of Rs.4.58 Lacs since the assessee failed to make any representation therein. The Ld. CIT(A) confirmed the assessment for the same very reasons. Aggrieved, the assessee is in further appeal before us. The registry has noted delay of 308 days in the appeal. At the time of hearing, none appeared for assessee. The Ld. Sr. DR pleaded for dismissal of the appeal.