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
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appeal was not maintainable due to the delay and the lack of a condonation application. Therefore, the appeal was dismissed without going into the merits of the case.

What were the facts?

The assessee filed an appeal with a delay of 55 days. No application for condonation of delay was filed, and the assessee did not appear for the hearing. The CIT(A) had also passed an ex-parte order.

What were the issues?

The primary issue was the maintainability of the appeal due to a significant delay in filing and the absence of a condonation application.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, -SURAT-BENCH-SURAT

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

Hearing: 10.02.2020

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.

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