DINDAYAL PODDAR,ROURKELA vs. PR.CIT, SAMBALPUR, SAMBALPUR

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ITA 75/CTK/2022Status: HeardITAT Cuttack09 February 2023AY 2015-162 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeal as the defects, specifically the delay in filing and lack of condonation, were not rectified. The assessee failed to appear for the hearings.

What were the facts?

The assessee filed an appeal which was time-barred by 624 days. No affidavit for condonation of delay was filed. The appeal was listed for hearing multiple times, but the assessee did not appear.

What were the issues?

The primary issue was the non-rectification of defects in the appeal filing, including a significant delay and the absence of a condonation affidavit, coupled with the assessee's non-appearance.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CUTTACK BENCH CUTTACK

Before: SHRI GEORGE MATHAN & SHRI ARUN KHODPIA

Hearing: 09/02/2023Pronounced: 09/02/2023

O R D E R Per Bench : This is an appeal filed by the assessee against the order of the ld. Pr.CIT, Sambalpur, dated 18.06.2020 passed in PCIT/SBP/263/14/2019- 20, for the assessment year 2015-2016.

2.

The assessee has filed the instant appeal on 08.06.2022. This appeal was posted for hearing first on 27.09.2022. Thereafter on 03.11.2022, 19.12.2022 and even on today i.e. on 09.02.2023 this appeal was posted for hearing, however, none appeared on behalf of the assessee. The notice for hearing has been sent through both email and through speed post. When the appeal was filed, it was intimated to the assessee that the appeal was time barred by 624 days, however, no affidavit for condoantion of delay has been filed. This defect in filing the

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