S A REALITY,THANE vs. INCOME TAX OFFICER, WARD 2(1), THANE

Brief facts relevant for adjudication of the instant appeal are that, despite sending the notice for today’s date of hearing, the Assessee neither appeared nor filed any application seeking adjournment. Thus, we are, constrained to decide the appeal ex-parte qua the Assessee, on the basis of material available on record.

Coming to the case in hand, we observe that the Assessing Officer (AO), vide assessment order dated 17.02.2024 passed u/s. 147 r.w.s. 144 of the Act, made an addition of Rs. 1,01,75,000/-, being the differential amount between the purchase consideration declared by the Assessee and the stamp duty valuation.

Thus, the Assessee being aggrieved, preferred an appeal before the Ld. Commissioner on 06.08.2024, beyond the prescribed period of limitation. Though the Ld. Commissioner issued notice u/s. 250 of the Act, however, the Assessee neither complied with the same nor furnished any documentary evidence to substantiate the reasons for delay. Consequently, the Ld. Commissioner, being not satisfied that the Assessee was prevented by sufficient cause from filing the appeal within the prescribed period, dismissed the appeal in limine, without adjudicating the merits.

We have heard the Ld. DR, perused the material available on record and given thoughtful consideration to the matter. We observe that even before the AO, the Assessee failed to comply with the statutory notices, resulting in passing of the assessment order ex parte. Further, though the assessment order was served upon the Assessee on 17.02.2024 and the appeal was required to be filed on or before 19.03.2024, however the same was filed only on 06.08.2024, with a delay of about 4 months and 17 days. No material was furnished before the Ld. Commissioner to substantiate sufficient cause for such delay. Before us also, the Assessee has neither appeared nor placed any material on record to controvert these facts.

We further observe that the impugned order is dated 21.05.2025, whereas the present appeal has been filed on 17.03.2026. The Assessee has itself stated in the application seeking condonation that there is a delay of about 300 days approx. .

Thus, in view of the aforesaid peculiar facts and circumstances, we find no infirmity in the action of the Ld. Commissioner in declining to condone the delay and dismissing the first appeal in limine. Further, the Assessee has also failed to substantiate sufficient cause for the delay in filing the present appeal. Accordingly, the present appeal is dismissed in limine, however, with liberty to the Assessee to seek recall of this order, in accordance with law, by demonstrating sufficient cause for non- appearance or non-prosecution of the appeal.

In the result, the Assessee’s appeal is dismissed.