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Facts
The assessee preferred multiple appeals against orders of the National Faceless Appeal Center (NFAC)/Ld. Commissioner for various assessment years. Despite receiving notice, the assessee neither appeared for the hearing nor filed an adjournment application. One appeal (ITA No. 6251/M/2025) suffered from a 639-day delay in filing, with no application for condonation of delay on record.
Held
The Tribunal proceeded ex-parte and dismissed all appeals as un-admitted and in limine due to the assessee's non-appearance and the absence of an application for condonation of delay for the significantly delayed lead appeal. However, the assessee was granted liberty to seek recalling of the order by substantiating plausible reasons for non-compliance and filing a proper condonation of delay application.
Key Issues
Whether appeals should be dismissed ex-parte due to the assessee's non-appearance and failure to file an application for condonation of a significant delay in filing the appeal.
Sections Cited
250
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, MUMBAI BENCH “C”, MUMBAI
Before: SHRI NARENDER KUMAR CHOUDHRY & MS. RENU JAUHRI
O R D E R Per : Bench These appeals have been preferred by the Assessee against the orders dated 27-02-2023, 19-10-2023 and 18-11-2023 impugned herein, passed as involved in respective appeals, by the National Faceless Appeal Center (NFAC)/ Ld. Commissioner of Income Tax (Appeals) (in short Ld. Commissioner) u/s 250 of the Income Tax Act, 1961 (in short ‘the Act’) for the A.Y. 2013-14, 2014-15 & 2015-16, 2012-13 and 2018-19.
Despite sending notice to the assessee for the date of hearing on today, the assessee neither appeared not filed any adjournment application and thus, this court is constrained to decide these appeals as ex-parte.
All these appeals under consideration having involved almost identical facts and issues and therefor for the sake of brevity the same are heard together and disposed of by this composite order considering as a lead case and result of the same would be applicable mutatis mutandis to all appels under consideration.
1. it sis observed that in this appeal, there is a delay of 639 days in filing instant appeal and there is no application for condonation of delay is available on record.
Considering the aforesaid facts, as there is no application for condonation delay available on record, this appeal is liable to be dismissed as un-admitted and in limine, however, with liberty to the assessee to seek recalling of this order by substantiating the plausible reason for non-compliance and/or non-prosecution of the case and by filing the proper application for condonation of delay. Thus, the appeal i.e. 6251/M/2025 is dismissed being un- admitted and in limine, however with the liberty as mentioned above.
& Ors. M/s. Ojasvi Media Matrix Pvt. Ltd 6. In the result, in view of above order in 6251/M/2025, all appeals under consideration are dismissed being unadmitted and in limine, but with the liberty as granted above.
Order pronounced in the open court on 02.12.2025.