RAJ NARAYAN YADAV,,BALLIA vs. DY.CIT, CIRCLE - 02,, VARANASI

None has appeared on behalf of the assessee when this appeal was called for hearing despite the notice sent to the assessee through speed post AD as well as E-mail at the E-mail ID given in Form No.

The notice sent through registered post has been received back with the postal remarks “No such address”. Further it transpires from the record that the CIT(A) has dismissed the appeal of the assessee as withdrawn. Accordingly, the appeal was taken up for hearing and disposal ex parte.

I have heard the learned DR and carefully perused the impugned order of the CIT(A) which reads as under:-

Thus, it is clear that before the CIT(A), the Authorized Representative of the assessee appeared and requested for withdrawal of the appeal. The CIT(A) allowed the request of the withdrawal and consequently the appeal of the assessee was dismissed. Thus, the present appeal of the assessee against the impugned order of the CIT(A) is not maintainable. Further, the appeal of the assessee is filed belatedly after a delay of about six months. The assessee though filed an affidavit for condonation of delay but no explanation is furnished in the said affidavit which says he did not receive the impugned order of the CIT(A) due to some differences with the counsel. Hence, in view of the fact that the appeal of the assessee was dismissed by the CIT(A) as withdrawn by the assessee then the present appeal is dismissed being non maintainable.

In the result, the appeal of the assessee is dismissed. Order pronounced in the open Court on 25.05.2022.