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Income Tax Appellate Tribunal, “A” BENCH, AHMEDABAD
Before: SHRI RAJPAL YADAV & SHRI PRADIP KUMAR KEDIA
सुनवाई क� तार�ख / Date of 27/10/2021 Hearing घोषणा क� तार�ख /Date of 08/11/2021 Pronouncement आदेश/O R D E R PER PRADIP KUMAR KEDIA - AM:
The captioned appeal has been filed at the instance of the assessee against the order of the Commissioner of Income Tax (Appeals)-6, Ahmedabad (‘CIT(A)’ in short), dated 09.07.2018 arising in the assessment order dated 18.12.2017 passed by the Assessing Officer (AO) under s. 143(3) r.w.s. 144C of the Income Tax Act, 1961 (the Act) concerning AY 2014-15.
The grounds of appeal raised by assessee read hereunder:
“1. The grounds of appeal mentioned as below are without prejudice to one another.
2. The learned Commissioner of Income Tax (Appeals) [hereinafter referred to as "CIT A"] erred on facts as well as in law in dismissing the appellant's appeal without providing sufficient opportunity of being heard passed the Impugned Appellate Order in hurried which is totally bad in the eyes of the law and against the principle of natural justice and equity of India.
3. The Learned CIT(A) erred in passing order. The order has been passed in hurried and without allowing the sufficient opportunity of being herd is totally against the principles of natural justice.”
When the matter was called for hearing, none appeared on behalf of the assessee. The matter was accordingly proceeded ex parte having regard to the non-attendance despite several opportunities granted to the assessee.
At the outset, we notice that the assessee has filed the appeal belatedly by 13 days. In the absence of any clarification or submissions showing grounds for condonation of delay in filing the appeal on record, the appeal requires to be dismissed as unadmitted appeal at the threshold.
In the result, the captioned appeal of the assessee is dismissed ex parte.
This Order pronounced on 08/11/2021