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Income Tax Appellate Tribunal, AHMEDABAD - BENCH ‘A’
Before: SHRI RAJPAL YADAV, VICE- & SHRI WASEEM AHMED
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.
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.
In the result, appeal of the assessee is dismissed being defective. Order pronounced in the Court on 17th February, 2020 at Ahmedabad.