O R D E R

PER GIRISH AGRAWAL, ACCOUNTANT MEMBER:

This appeal filed by the assessee is against the order of Ld.

CIT(A), National Faceless Appeal Centre (NFAC), Delhi vide order no. ITBA/NFAC/S/250/2022-23/1050977409(1) dated 20.03.2023 passed against the assessment order by ITO, Ward-1(1), Burdwan, u/s. 143(3) r.w.s. 147 of the Income-tax Act, 1961 (hereinafter referred to as the “Act”), dated 29.02.2016.

2. There is a delay of two days in filing the present appeal for which there is nothing on record for condoning the said delay filed by the assessee. However, considering the briefness of delay of just two days, we find it proper to condone the same and adjudicate upon the matter.

3. The sole issue involved in this appeal is against the confirmation of addition of Rs.19,64,695/- by the Ld. CIT(A) on account of depreciation.

4. From the appeal folder, we take note of the fact that this appeal has been fixed for hearing on several occasions. On all the dates of hearing none appeared on behalf of the assessee to represent the case. Notices were sent through RPAD as well as on e-mail but all of them remained unresponded. Since reasonable opportunities of hearing have been given to the asses