KUSHAL MANOJ AGGRAWAL,AHMEDABAD vs. COMMISSIONER INCOME OF TAX APPEAL-12,AHMEDABAD, AHMEDABAD

At the time of hearing of the matter, none appeared on behalf of the assessee. It appears from the records that the appeal is barred by limitation for 143 days. No application for condonation of delay has been filed by the assessee, which has been first confirmed by us upon going through the entire records before us. Neither any application for condonation of delay nor any affidavit to that effect is found to have been filed by the assessee. It is pertinent to mention that records reveal that the matter is being taken up by the Bench from 14th July, 2023 and thereafter whenever the matter was taken up in spite of service of notice, no one appeared on behalf of the assessee to represent the case before us. Thus, having regard to the facts and circumstances of the matter, we find that the assessee is not interested to proceed with the matter. Even an application for condonation of delay has been filed on their behalf to take an opportunity to get the appeal admitted upon condonation of delay in preferring the appeal before us. Thus, having regard to the conduct and lackadaisical approach of the assessee in the absence (Kushal Manoj Aggrawal vs. CIT(A)) A.Y.– 2012-13 - 3 - of any application for condonation of delay filed by the assessee, we do not find any reason to admit the appeal. The same is, therefore, dismissed.

In the result, appeal preferred by the assessee is dismissed.