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Income Tax Appellate Tribunal, AHMEDABAD – BENCH ‘D’
Before: SHRI RAJPAL YADAV & SHRI PRADIP KUMAR KEDIA
PER RAJPAL YADAV, JUDICIAL MEMBER : Assessee is in appeal before the Tribunal against order of the ld.CIT(A) dated 18.11.2016 passed for the Asstt.Year 2013-14.
Grievance of the assessee is that the ld.CIT(A) has erred in confirming the penalty of Rs.8,20.380/- which was imposed by the AO under section 271AAB(1) of the Income Tax Act.
In response to the notice of hearing none has come present. The appeal was presented before the Tribunal by the assessee through authorized person. An acknowledgement-cum-notice was issued at the time of receipt of appeal. It was brought to the notice of the assessee that appeal was time barred by 143 days. The assessee was required to file an application for condonation of delay, but almost more than one- and-half years has expired and appeal is on board since 16.11.2018. Neither assessee appeared nor any application for condonation of delay
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was filed. No adjournment application was received by the Registry. It is also noticed that none has appeared before the ld.CIT(A) also, and therefore, the ld.CIT(A) confirmed the penalty in an exparte order. Keeping in view all these facts, we are of the opinion that the assessee is not interest in prosecuting its appeal, hence, it is dismissed for the want of prosecution.
In the result, appeal of the assessee is dismissed. Pronounced in the Open Court on 11th March, 2019.
Sd/- Sd/- (PRADIP KUMAR KEDIA) (RAJPAL YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER