ANAND KUMAR TIWARI,NEW DELHI vs. DCIT, CENTRAL CIRCLE- 13, NEW DELHI

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ITA 5410/DEL/2017Status: DisposedITAT Delhi23 December 2022AY 2009-103 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 dismissed the appeals in limine due to the significant delay and the lack of a cogent reason for the delay. The Tribunal also noted the assessee's non-appearance and the death of the assessee without identification of legal heirs.

What were the facts?

The assessee filed appeals before the ITAT with a delay of 61 days, citing illness without evidence. The assessee also failed to appear before the ITAT and the Revenue reported that the assessee is deceased and legal heir information is unavailable.

What were the issues?

The primary issue was whether the appeals should be admitted despite a substantial delay and the death of the assessee without legal heirs being identified.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘A’ : NEW DELHI

For Respondent: Shri P. Praveen Sidharth, CIT DR
Hearing: 21.12.2022

(PAN : AAGPT4237N) (APPELLANT) (RESPONDENT) ASSESSEE BY : None REVENUE BY : Shri P. Praveen Sidharth, CIT DR Date of Hearing : 21.12.2022 Date of Order : 23.12.2022 ORDER PER BENCH : These are appeals by the assessee against the common order of ld. CIT (A) dated 30.01.2017 pertaining to AYs 2005-06 to 2011-12. 2. Assessment orders in all these cases have been framed ex-parte as assessee did not cooperate. Before the ld. CIT (A) also, none appeared.

Against the order of ld. CIT (A), assessee has filed appeals before the ITAT.

3.

At the outset, it is noted that there is a delay of 61 days in filing the appeal before the ITAT. In the condonation petition, it has been mentioned appeared before the ITAT. The Department was directed to serve the notice and vide letter dated 21.12.2022, the Revenue has informed as under :- “ Kindly refer to the subject cited above. In this regard as directed, a report of Shri Rajveer Singh, Notice Server O/o DCIT, Circle 4 (2), New Delhi is being attached herewith for kind necessary action. Further it is submitted that the family of the assessee has denied to provide the information of legal heir in the case of Late Shri Anand Kumar Tiwari. However, it is also submitted that the notice of hearing has also been sent through speed posit vide ED 506463481 IN dated as per last communication address available on record and through email also (copy enclosed herewith for ready reference). But the same is remains uncomplied from the assessee.”

4.

In this view of the matter, we note that as per the intimation, assessee is no more and no information is being provided regarding the legal heir. Moreover, there is 61 days delay in filing the appeal without cogent reason. Accordingly, these appeals are dismissed in limine being time barred.

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