M/S. MANISHKUMAR & COMPANY,BOTAD vs. THE ACIT, CIRCLE-2, BHAVNAGAR

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ITA 125/AHD/2018Status: DisposedITAT Ahmedabad17 February 2020AY 2012-132 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 the appeal was defective due to the delay and the assessee's failure to take necessary steps. Therefore, the appeal could not be admitted for hearing.

What were the facts?

The assessee filed an appeal before the ITAT which was found to be time-barred by 3 days. The assessee was notified of the defect but failed to file a condonation application or appear for the hearing.

What were the issues?

Whether the appeal filed by the assessee is maintainable when it is filed beyond the prescribed limitation period and the assessee fails to seek condonation of delay.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD - BENCH ‘A’

Before: SHRI RAJPAL YADAV, VICE- & SHRI WASEEM AHMED

For Respondent: Shri Deelipkumar, Sr.DR
Hearing: 12/02/2020Pronounced: 17/02/2020

सुनवाई क� तार�ख/Date of Hearing : 12/02/2020 घोषणा क� तार�ख /Date of Pronouncement: 17/02/2020 आदेश/O R D E R PER RAJPAL YADAV, VICE-PRESIDENT:

Present appeal is directed at the instance of assessee against order of the ld.CIT(A)-6, Ahmedabad dated 22.8.2016 passed for the Asstt.Year 2012-13.

2.

This appeal was presented before the Tribunal on 10.1.2018 through registered post. Registry has found that appeal is time barred by 3 days. A defect memo to this effect was issued to the assessee on 9.10.2018. It was duly served upon the assessee. Thereafter, the appeal has been listed for hearing. Notices have been served upon the assessee, time and again through registered post. But neither the assessee has filed any application for condonation of delay nor cared to appear before the Tribunal at the time of hearing. Since assessee failed to file any explanation for condonation of delay, and failed to appear

2 before the Tribunal, we are of the view this appeal deserves to be dismissed being defective.

3.

In the result, appeal of the assessee is dismissed being defective. Order pronounced in the Court on 17th February, 2020 at Ahmedabad.

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