2025 (6) TMI 2074

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....ficer u/s.69A of the Act by dismissing the appeal of the assessee on account of delay without affording sufficient opportunity to the assessee. 3. The ld. Counsel for the assessee submitted before the Bench that the order passed by the Ld. CIT(A), NFAC u/s. 250 of the Act was without providing sufficient opportunity to the assessee and as such the order is bereft of natural justice and is liable to be set aside. It was also submitted by the ld. Counsel that without considering the reasons for delay stated by the assessee the ld. CIT(A), NFAC has dismissed the appeal on account of delay. 4. On the other hand, the learned Departmental Representative vehemently supported the orders of the authorities below and submitted that the ld. CIT(....

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....ce/affidavit to establish the said facts before the ld. CIT(A) even though the ld. CIT(A) during the appellate proceedings has provided sufficient opportunities to the assessee by issuing repeated notices on 06.06.2024, 09.07.2024 and 29.08.2024, the assessee was completely noncooperative in explaining the huge delay of 730 days before the ld. CIT(A) with adequate evidence. In view of the above, I do not find any merit in the appeal of the assessee also. Accordingly, I am of the opinion that the ld. CIT(A) has rightly dismissed the appeal of the assessee on account of delay in absence of any positive evidence filed by the assessee and the findings of the ld. CIT(A) recorded in this regard are just and proper which cannot be interfered with.....