SHRI PRADEEP SHARMA,BEAWAR vs. INCOME TAX OFFICER, WARD-2, BEAWAR

This appeal by the assessee is directed against the order dated 06.08.2018 of ld. CIT (Appeals), Ajmer for the assessment year 2015-16. None has appeared on behalf of the assessee despite the notice was issued through RPAD. It transpires from the record that since beginning nobody has appeared on behalf of the assessee and the hearing of the appeal was adjourned due to non appearance and in one of the occasions on the application of the assessee. Thus in the facts and circumstances when the assessee is not appearing, the appeal of the assessee is taken up for hearing and adjudication ex parte.

There is a delay of 33 days in filing the present appeal. The assessee has filed a letter for condonation of delay in response to the defect pointed out by the Registry. The assessee has explained the delay in filing the appeal as it was wrongly filed in ITAT Jodhpur. However, in support of that explanation neither any documentary evidence is filed nor any affidavit is filed by the assessee. Accordingly in the facts and circumstances when the assessee has failed to explain the cause of delay of 33 days in filing the present appeal, the same is not maintainable being barred by limitation. Accordingly, the appeal of the assessee is dismissed being barred by limitation.

In the result, the appeal of the assessee is dismissed. Order is pronounced in the open court on 29/10/2019.