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Income Tax Appellate Tribunal, DEHRADUN BENCH: ‘DB’ DEHRADUN
Before: SHRI SAKTIJIT DEY & DR. B.R.R. KUMAR
the order dated 29.03.2016 passed by the Principal Commissioner of Income Tax (Central), Kanpur, under section 263 of the Income-tax Act, 1961 (in short ‘the Act’) for the assessment year 2007-08.
When the appeal was called for hearing, none appeared on behalf of the assessee. Even, there is no application by the assessee seeking adjournment. On perusal of record, it is observed, on earlier occasions when the appeal was fixed for hearing, no one appeared on behalf of the assessee despite repeated issuance of hearing notices through RPAD/Speed Post.
This being an appeal against an order passed under section 263 of the Act, there is surprising lack of interest by the assessee in pursuing the appeal, which is pending for more than 5 years.
Since, sufficient opportunities have been given to the assessee, which the assessee has failed to avail, we proceed to dispose of the appeal ex-parte qua the assessee after hearing learned Departmental Representative.
We have heard learned Departmental Representative and perused the materials on record. It is observed from record, the Registry has notified inordinate delay of 657 days in filing the present appeal. However, till date, the assessee has not filed any application to demonstrate that the delay in filing the appeal was due to reasonable cause. Therefore, the present appeal, being barred by limitation, is a defective appeal. Accordingly, we are inclined to dismiss the appeal in limine by treating it as a defective appeal.
In the result, the appeal is dismissed.
Order pronounced in the open court on 22nd February, 2023