NAINITAL DISTRICT CO-OPERATIVE BANK,HALDWANI vs. ACIT, CIRCLE-1, HALDWANI

This appeal of the Assessee arises out of the order of the Commissioner of Income Tax (Appeals), Haldwani, [hereinafter referred to as [Ld. CIT] in Appeal No. 10095/CIT(A)/HLD/2016-17, dated 21.12.2017 against the order of assessment passed u/s 143(3) r.w.s. 148 of the Income Tax Act, 1961 [ hereinafter referred to as Act] dated 27.09.2016 by the Ld. ACIT, Circle-1, Haldwani (hereinafter referred to as ld. AO).

ITA No.- 4092/Del/2018 Nainital District Co-operative Bank 2. At the outset, we find the appeal filed by the assessee for A.Y. 2010-11 before us is delayed by 64 days. The registry had issued the defect notice to the assessee on 25.06.2018. The said defect is not yet rectified by the assessee by filing a condonation petition giving the reasons for the delay. This appeal has been listed for hearing on 18.01.2022, 20.06.2022, 27.09.2022, 27.03.2023, 22.08.2023 and 21.11.2023. On none of these occasions, there was any representation from the side of the assessee nor any adjournment request has been filed. The Ld. DR also placed on record the service report of having served the assessee, the notice of hearing. Since sufficient opportunities were given to the assessee and the assessee had not even taken the minimum effort of even rectifying the defects, we do not deem it fit to wait for the presence of assessee. Since the defects are not removed by the assessee, the appeal of the assessee for the A.Y. 2010-11 is hereby dismissed as defective.

Order pronounced in the open court on 05.12.2023.