IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI RAJ KUMAR CHAUHAN, JUDICIAL MEMBER ITA No.5043/DEL/2025 (Assessment Year: 2012-13)

ITA No.5044/DEL/2025 (Assessment Year: 2015-16)

Hukum Singh, vs. ITO, Ward 1(4), Silokhra, Gurgaon.

Gurgaon – 122 001 (Haryana).

(PAN : AIEPC3439K)

(APPELLANT) (RESPONDENT)

ASSESSEE BY : None REVENUE BY : Ms. Ankush Kalra, Sr. DR Date of Hearing : 08.12.2025 Date of Order : 08.12.2025

O R D E R

PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER :

1. The assessee has filed appeals against the order of the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [“Ld. CIT(A)”, for short] dated 23.06.2025 for the AYs

2012-13 & 2015-16.

2. None appeared on behalf of the assessee. We proceeded to adjudicate the issue with the assistance of ld. DR of the Revenue.

3. At the time of hearing, we observed that the ld. CIT (A) in AY 2012-13 decided the issue against the assessee by observing that assessee has not pursued the appeal despite being granted several opportunities. He proceeded to adjudicate by relying on several decisions on the subject of non-prosecution and, he dismi