SMT. NISHABEN SOPARIWALA,,SURAT vs. THE INCOME TAX OFFICER, WARD-1(3)(3),, SURAT

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ITA 1292/AHD/2017Status: DisposedITAT Surat10 February 2020AY 2012-132 pages

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Income Tax Appellate Tribunal, -SURAT-BENCH-SURAT

Before: SHRI SANDEEP GOSAIN & SHRI O.P.MEENA, ACCOUTANT MEMBER

Hearing: 10.02.2020

Nishaben V. Sopariwala v. ITO-Wd-1(3)(3) Surat/I.T.A.No. 1292/Ahd/ A.Y. 12-13 Page 1 of 2

आयकर अपीलीय अिधकरण,सुरत �यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL-SURAT-BENCH-SURAT BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUTANT MEMBER आ.अ.सं/.I.T.A No.1292/AHD/2017 िनधा�रण वष�/Assessment Year:2012-13 Smt. Nishaben V. Sopariwala, Income Tax Officer, B/743, Sahiv Sadav, Hanuman Ward- 1(3)(3) Surat Char Rasta, Gopipura Surat PAN:BFFPS 2509 D अपीलाथ� Appellant ��यथ�/Respondent

None िनधा�रती क� ओर से /Assessee by Mrs. Anupama Singla, Sr.D.R. राज�व क� ओर से /Revenue by 10.02.2020 सुनवाई क� तारीख/ Date of hearing: 10.02.2020 उ�ोषणा क� तारीख/Pronouncement on आदेश /O R D E R PER O. P. MEENA, AM: 1. This appeal by the Assessee is directed against the order of learned Commissioner of Income tax (Appeals)-2,Surat (in short “the CIT (A)”) dated 28.07.2016 pertaining to Assessment Year 2012-13. 2. Condonation of delay in filing of appeal by the assessee. 3. This appeal was fixed for hearing on 10.02.2020 but non has appeared on behalf of the assessee. Therefore, this being considered ex-parte. It is further noticed that the Registry has pointed out delay in filing of appeal by 55 days which was intimated to the assessee by registry vide deficit notice dated 29.05.2017. However, no compliance was made nor the deficit was removed. Further no condonation application for delay in filing of appeal has been filed by the assessee. it is also noticed that none has attended before CIT (A). Hence, appeal was passed ex-parte. Since no application for condonation of delay has

Nishaben V. Sopariwala v. ITO-Wd-1(3)(3) Surat/I.T.A.No. 1292/Ahd/ A.Y. 12-13 Page 2 of 2

been made hence, this appeal is not maintainable on account of delay. Hence, treated as dismissed. Accordingly, were are not going on merit of the case. 4. In the result, the appeal of the assessee is dismissed. 5. The order pronounced in open court on 10.02.2020.

Sd/- Sd/- (SANDEEP GOSAIN) (O.P.MEENA) JUDICIAL MEMBER ACCOUNTANT MEMBER Surat: Dated: February 10th, 2020/opm Copy of order sent to- Assessee/AO/Pr. CIT/ CIT (A)/ ITAT (DR)/ Guard file of ITAT. By order / / TRUE COPY / / Assistant Registrar, Surat