MANGAL SINGH KHATANA,GHAZIABAD vs. ITO, WARD- 1(4), GHAZIABAD

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ITA 313/DEL/2018Status: FixedITAT Delhi05 August 2022AY 2008-093 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 observed that the assessee did not appear for hearings and had not filed any application to condone the delay in filing the appeals. Consequently, the appeals were dismissed as being barred by limitation.

What were the facts?

The assessee filed four appeals for assessment years 2008-09, 2010-11, 2011-12, and 2012-13. The appeals were filed with a significant delay, and no application for condoning this delay was submitted.

What were the issues?

The primary issue was the delay in filing the appeals by the assessee and the absence of any application for condonation of this delay.

AI-generated summary — verify with the full judgment below

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

Before: SHRI N. K. BILLAIYA & SHRI YOGESH KUMAR U.S.

For Respondent: Shri Amit Shukla
Hearing: 03.08.2022Pronounced: 05.08.2022

Heard together (4 matters)

I.T.A. No. 313/DEL/2018
I.T.A. No. 314/DEL/2018
I.T.A. No. 315/DEL/2018
I.T.A. No. 316/DEL/2018

Read from the judgment's own cause title. This page is filed under one of them.

These four appeals are filed by the assessee for assessment years 2008-09, 2010-11, 2011-12 and 2012-13 respectively against the order of the ld. Commissioner of Income Tax (Appeals), Ghaziabad [hereinafter referred to CIT (Appeals), dated 30.06.2017.

3.

None appeared for the assessee, even on the previous hearing, neither the assessee nor his representative were present. Therefore, we are of the opinion that the assessee is not interested to proceed with the matter. Further it is found that, the present Appeals have been filed with a delay of 100 days in filing the Appeals. On perusal of the records, we do not find any application for condoning the delay in filing the Appeal. Therefore, the Appeals filed by the assessee in 314/Del/2018, 315/Del/2018 & 316/Del/2018 are dismissed as barred by limitation. {{{Order pronounced in the open court on : 05/08/2022.

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