Loading judgment…
No AI summary yet for this case.
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
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.
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.
Considering the above fact, we do not find any merit to condone the delay. Hence, this appeal is dismissed being time- barred.