2025 (4) TMI 2141

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....DER PER MANISH AGARWAL, AM : The present appeal has been filed by the assessee seeking to assail the First Appellate order dated 18.01.2018 of Ld. Commissioner of Income Tax (A), Meerut ["Ld.CIT(A)"] in Appeal No.288/2013-14 passed u/s 250 of the Income Tax Act, 1961 ["the Act"] arising from the assessment order dated 20.03.2013 passed u/s 143(3) of the Act pertaining to assessment year 2010....

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.... the course of hearing, nobody appeared on behalf of the assessee. Since it is an old appeal and numerous opportunities were provided to the assessee on earlier occasions, therefore, we decide the appeal on the material available before us. 4. As observed, the assessee has been non-compliance before the lower authorities. Therefore, in the interest of justice, one more opportunity is granted to....