URMILA RANI,HARIDWAR vs. PR.CIT, CENTRAL, KANPUR

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ITA 1863/DEL/2018Status: DisposedITAT Dehradun20 February 2023AY 2007-083 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted the significant delay in filing the appeal and the lack of any application to condone the delay. Since the appeal was barred by limitation and defective, it was dismissed without going into the merits of the case.

What were the facts?

The assessee filed an appeal against an order passed under section 263 of the Income-tax Act. The appeal was filed with an inordinate delay of 657 days. The assessee failed to appear for hearings and did not provide any reason for the delay.

What were the issues?

Whether an appeal filed beyond the prescribed limitation period, without any application for condonation of delay, is maintainable.

Which sections of the Income-tax Act were involved?

Section 263

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DEHRADUN BENCH: ‘DB’, DEHRADUN

Before: SHRI SAKTIJIT DEY & DR. B.R.R. KUMAR

Hearing: 20.02.2023Pronounced: 20.02.2023

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.

ITA No.1863/DDN/2018 AY: 2007-08

2.

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.

3.

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.

4.

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 ITA No.1863/DDN/2018 AY: 2007-08 inclined to dismiss the appeal in limine by treating it as a defective appeal.

5.

In the result, the appeal is dismissed.

Order pronounced in the open court on 20th February, 2023

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