BARIPADA RCMS LIMITED,BARIPADA vs. INCOME TAX OFFICER, BARIPADA

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ITA 189/CTK/2024Status: DisposedITAT Cuttack25 June 2024AY 2018-193 pages
AI SummaryDismissed

What did the Tribunal hold?

The CIT(A) dismissed the appeal due to the unexplained delay. The Tribunal upheld the CIT(A)'s order as no reasons for condonation were provided by the assessee.

What were the facts?

The assessee filed an appeal before the CIT(A) with a delay of 332 days. The assessee did not furnish any reasons for the delay or file an application for condonation.

What were the issues?

Whether the appeal filed by the assessee before the CIT(A) should be admitted despite a significant delay and lack of reasons for condonation.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, IN THE INCOME TAX APPELLATE TRIBUNAL,

Before: MANISH AGARWAL

For Appellant: Shri Bhubaneswar Behera, Secretary
For Respondent: Shri Charan Dass, Sr, Shri Charan Dass, Sr DR
Hearing: 25/0Pronounced: 25/0

O R D E R Per Bench

This is an appeal filed by the assessee against the order of the ld This is an appeal filed by the assessee against the order of the ld This is an appeal filed by the assessee against the order of the ld CIT(A), NFAC, Delhi dated CIT(A), NFAC, Delhi dated 27.2.2024 in Appeal No. in Appeal No. NFAC/2017- 18/10269746 for the assessment year 2018-19.

2.

Shri Bhubaneswar Bhubaneswar Behera, Secretary of the assessee Behera, Secretary of the assessee appeared and Shri Charan Dass, ld Sr Charan Dass, ld Sr DR appeared for the revenue.

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3.

A perusal of the order of the ld CIT(A), NFAC, Delhi shows that the appeal has been filed by the assessee before the ld CIT(A) with delay of 332 days. The ld CIT(A) has dismissed the appeal of the assessee on account of this delay and had not admitted the appeal. A perusal of para 3.4 of the order of ld CIT(A) also clearly shows that the appellant has not furnished any reason for delay in filing of appeal in Form No.35. Further, the appellant has not filed any application for condonation of delay in filing of appeal. Neither has the assessee adduced any reason for the delay. As the assessee has not mentioned any reason for condoning the delay before the ld CIT(A), the Tribunal is not in a position to examine the reason. This being so, the order of the ld CIT(A) stands upheld and the appeal of the assessee is dismissed.

4.

In the result, appeal of the assessee stands dismissed .

Order dictated and pronounced in the open court on 25/06/2024.

Sd/- sd/- (Manish Agarwal) (George Mathan) ACCOUNTANT MEMBER JUDICIAL MEMBER Cuttack; Dated 25/06/2024 B.K.Parida, SPS (OS)

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