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Facts
The assessee preferred these appeals against the orders of the NFAC/CIT(A) for various assessment years. The assessee did not appear on the date of hearing and did not file any adjournment application, leading to an ex-parte decision. The appeal in ITA No. 6251/M/2025 had a significant delay of 639 days without a condonation application.
Held
The Tribunal observed that there was a substantial delay in filing the appeal (ITA No. 6251/M/2025) and no application for condonation of delay was on record. Consequently, the appeal was dismissed as unadmitted and in limine, with liberty granted to the assessee to seek recalling of the order.
Key Issues
Whether appeals can be dismissed in limine due to lack of appearance and absence of delay condonation application, with liberty to seek recall.
Sections Cited
250
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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.