M/S. FANTASTIC COMMERCIAL PRIVATE LIMITED.,LUDHIANA. vs. ITO,WD-8(2), KOLKATA, KOLKATA

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ITA 684/KOL/2023Status: DisposedITAT Kolkata12 December 2023AY 2012-133 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 held that there was no merit to condone the delay in filing the appeal. Consequently, the appeal was dismissed as time-barred.

What were the facts?

The assessee's appeal before the ITAT was time-barred by 351 days. The assessee failed to provide any details to substantiate its claim or file an application for condonation of delay.

What were the issues?

The primary issue was whether the delay in filing the appeal could be condoned. The secondary issue was the failure of the assessee to provide substantiation for its claims.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘SMC’ BENCH, KOLKATA

Before: Shri Rajpal Yadav, Vice-(KZ) & Dr. Manish Borad

Per Rajpal Yadav, Vice-President (KZ):- The assessee is in appeal before the Tribunal against the order of ld. Commissioner of Income Tax (Appeals), National

1.

Assessment Year: 2012-2013 Fantastic Commercial Private Limited Faceless Appeal Centre (NFAC), Delhi dated 20.05.2022 passed for A.Y. 2012-13. 2. Ld. 1st Appellate Authority has dismissed the appeal on the ground that the assessee did not file any details to substantiate its claim.

3.

The Registry has pointed out that appeal is time-barred by 351 days. It was listed on the board on 21.08.2023, thereafter adjourned to 26.09.2023. On 26.09.2023, Shri Gaurav Sharma, C.A. was informed by telephone as well as notice was issued through Registered Post. Thereafter two more notices have been issued. The notice has been returned back with a postal remark that no one was available at the given address. The assessee failed to remove the objection, namely failed to give any application for condonation of delay as to why this appeal be decided on merit.

4.

Considering the above fact, we do not find any merit to condone the delay. Hence, this appeal is dismissed being time- barred.

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