SMT. BHARTIBEN PRAHLADBHAI SEWANI,AHMEDABAD vs. THE DY.COMMISSIONER OF INCOME TAX,CIRCLE-1(3), AHMEDABAD

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ITA 1131/AHD/2016Status: DisposedITAT Ahmedabad11 September 2019AY 2011-122 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 held that in the absence of any application for condonation of delay and failure to remove objections, the appeals could not be entertained.

What were the facts?

The Revenue filed two appeals before the ITAT, Ahmedabad, which were found to be time-barred by 35 days. The assessees did not appear nor filed any application for condonation of delay.

What were the issues?

Whether appeals filed beyond the prescribed limitation period can be entertained without an application for condonation of delay.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AHMEDABAD - BENCH ‘D’

Before: SHRI RAJPAL YADAV & SHRI AMARJIT SINGH

For Respondent: Shri Vinod Tanwani, Sr.DR
Hearing: 27/08/2019Pronounced: 11/09/2019

Heard together (2 matters)

ITA No.1131/Ahd/2016
ITA No.1132/Ahd/2016

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

आदेश/O R D E R PER RAJPAL YADAV, JUDICIAL MEMBER:

1.

Present two appeals are directed at the instance of the Revenue against separate orders of the ld.CIT(A)-11, Ahmedabad dated 16.11.2015 and 26.11.2015 passed for Asstt.Year 2011-12.

2 2. Registry has pointed out that both the appeals are time barred by 35 days. A defect memo was issued to the assessee along with acknowledgement of filing of the appeals. These appeals are on the board since 19th Feb. 2018. Earlier, Shri P.M. Mehta, Advocate appeared on behalf of the assessee, but thereafter, he withdrew power of attorney and pleaded no instruction from the clients. Notices to the assessees were issued to the RPAD, but no one has come present. The assessees have not filed any application for condonation of delay, and have not removed objection raised by the Registry. In the absence of any application moved by the assessees for condonation of delay, the appeals cannot be entertained and deserves to be dismissed being time barred. Accordingly, they are dismissed.

3.

In the result, appeals of the assessees are is dismissed.

Order pronounced in the Court on 11th Sept., 2019 at Ahmedabad.

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