IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, “SMC” AGRA BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER (Through Video Conferencing)

ITA No.120/Agr/2024 Assessment Year: 2012-13

Assessee by None Department by Sh. Shailendra Shrivastava, Sr. DR Date of hearing 03.02.2025 Date of pronouncement 03.02.2025 ORDER PER SATBEER SINGH GODARA, JM This assessee’s appeal for assessment year 2012-13 arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2023-24/1060188921(1) dated 29.01.2024 involving proceedings under section 143(3) r.w.s. 147 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’).

2. Case called twice. None appears at the appellant’s behest. It is accordingly proceeded ex-parte.

3. The delay of 3 days in filing the assessee’s instant appeal stands condoned as per her contentions/averments explaining reasonable cause on account of the sit