SAVITA GUPTA,DELHI vs. ITO, WARD- 45(5), NEW DELHI

This appeal is filed by the assessee against the order of Ld. Commissioner of Income Tax (Appeals)-15, New Delhi [hereinafter referred to CIT (Appeals)] dated 17.07.2017 for the Assessment Year 2013-14.

In spite of issue of notice none appeared nor any adjournment was moved. The notice issued through Speed Post with Acknowledgement due returned un-served.

From the record before us we observe that the appeal is filed with delay of 99 days and the assessee filed letter requesting for condonation of delay stating that the assessee had medical issues and was unable to attend any work related issues. Since assessee was under mental tension and depression, she had no idea as to what was not completed by her. For these reasons the assessee requested for condonation of delay. It observed that the delay condonation letter is on a plain paper not supported by any affidavit nor any other evidence in support of the averments stated in the letter was filed. As the assessee could not prove the contents of the letter and could not explain properly the delay of 99 days in filing the appeal belatedly, we are of the view that this appeal is not admissible and liable to be dismissed.

In the result, appeal of the assessee is dismissed in limine.