ASHISH KESARWANI,MIRZAPUR vs. THE I.T.O WARD 3(1), MIRZAPUR

ITA 47/ALLD/2025Status: DisposedITAT Allahabad01 June 2026AY 2012-133 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal dismissed the appeal as it was filed beyond the statutory time limit. The assessee was given liberty to approach the Tribunal again if sufficient cause for the delay and non-appearance could be shown.

What were the facts?

The assessee filed an appeal against an order for AY 2012-13 beyond the prescribed time limit. No application for condonation of delay was filed, and the assessee did not appear for the hearing.

What were the issues?

The primary issue was the delay in filing the appeal and the absence of the assessee during the hearing. The validity of the assessment proceedings and additions were secondary to the procedural defect.

Which sections of the Income-tax Act were involved?

Section 253(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ALLAHABAD BENCH ‘SMC’, ALLAHABAD

Before: SHRI ANADEE NATH MISSHRA

PER ANADEE NATH MISSHRA:A.M.

(A) This appeal has been filed by the assessee against the impugned appellate order of learned CIT(A) / NFAC, Delhi, dated 24.09.2024, for the AY 2012-13. The assessee has raised the following grounds of appeal:

“01. That notice issued u/s 148 and order passed by the learned Assessing Officer, pursuant thereto, are wholly illegal and without juri iction and liable to be quashed.

02.

That the proceedings u/s 147 has neither been validly initiated nor the notice under section 148 has been validly issued since the same was n ever served upon the appellant as a result of which the whole of the proceedings is bad in la w and void ab initio. Assessment Year:2012

The order continues below.

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