IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD “A” BENCH: HYDERABAD BEFORE SHRI VIJAY PAL RAO, VICE PRESIDENT AND SHRI MANJUNATHA G, ACCOUNTANT MEMBER Assessment Year 2018-2019 SLS Developers, Shamshabad, Ranga The Income Tax Officer, Reddy. PIN – 501 218. vs. Ward-8(1), Telangana. Hyderabad – 500 -084.

PAN ACZFS7209L (Appellant) (Respondent)

For Assessee : Sri P. Vinod, Advocate For Revenue : Sri Siva Prasad SV, Sr. AR Date of Hearing : 13.08.2025 Date of Pronouncement : 20.08.2025 ORDER PER MANJUNATHA G. :

The above appeal has been filed by the assessee against the order dated 01.08.2024 of the learned Commissioner of Income Tax-(Appeals)-National Faceless Appeal Centre [in short “NFAC], Delhi, relating to the assessment year 2018-2019.

2. At the very outset, there is a delay of 202 days in filing the appeal before the Tribunal. The Assessee has filed affidavit explaining the reasons for not filing the appeal within the prescribed time limit before the Tribunal, which are as under :

“3. The Appellant firm was into real estate business. Post Covid-19, the Appellant firm did not do any business. The last of the return filed by Appellant was on 22.03.2022 for Ay 2021-22 with NIL Income.