MODEL FOOTWEARS PVT LTD,NEW DELHI vs. ITO WARD 17(1), NEW DELHI

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ITA 2056/DEL/2019Status: DisposedITAT Delhi29 August 2022AY 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 noted that the assessee had not filed a petition for condonation of delay. Consequently, the appeal was dismissed in limine without adjudication.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for AY 2012-13. The appeal was filed 89 days beyond the prescribed time limit.

What were the issues?

The primary issue was the delay in filing the appeal and the absence of a condonation petition.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “E” NEW DELHI

Before: SHRI ANIL CHATURVEDI & SHRI CHALLA NAGENDRA PRASAD

For Respondent: Shri Jitender Chand, Sr. DR
Hearing: 29.08.2022

सुनवाईक�तारीख/ Date of hearing: 29.08.2022 29.08.2022 उ�ोषणाक�तारीख/Pronouncement on आदेश /O R D E R PER C.N. PRASAD, J.M.

This appeal is filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals)-33, New Delhi dated 10/10/2018 for the AY 2012-13.

2.

In spite of issue of notices through Speed Post with acknowledgement due fixing the date of hearings on 07/03/2022, 26/05/2022 and 29/08/2022 none appeared on behalf of the assessee nor any adjournment was sought.

I.T.A.No.2056/Del/2019/A.Y.2012-13

3.

It is noticed from the record that this appeal is time barred by 89 days and the assessee has not filed petition for condonation of delay explaining the delay in filing this appeal. In the circumstances, this appeal is dismissed in limine without admitting for adjudication.

In the result, the appeal of the Assessee is dismissed in limine. 4.

Order pronounced in the open court on 29.08.2022

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