Loading judgment…
Facts
The assessee filed an appeal challenging an order passed by the CIT(A). The assessee neither appeared for hearings nor submitted documents before the revenue authorities and the CIT(A), leading to ex-parte decisions. There was also a significant delay of 378 days in filing the present appeal before the Tribunal, with no condonation application filed.
Held
The Tribunal noted the assessee's consistent non-compliance and the substantial delay in filing the appeal without a condonation application. Therefore, the Tribunal dismissed the appeal as not admitted due to the assessee's conduct and lack of proper procedure.
Key Issues
Whether the appeal should be admitted given the assessee's non-appearance, prior ex-parte orders, and significant delay in filing without a condonation application.
Sections Cited
250
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI
Before: SHRI SANDEEP GOSAIN
Date of Hearing 26.08.2025 Date of Pronouncement 26.08.2025 ORDER Per: SHRI. SANDEEP GOSAIN, J.M.:
The present appeal has been filed by the assessee challenging the impugned orders dt. 22.02.2024 passed under section 250 of the Income Tax Act, 1961 (‘the Act’), by the National Faceless Appeal Centre (NFAC) / CIT(A) for the assessment year 2017-18.
Neither the assessee nor his representative appeared when the case was called repeatedly. However on the other hand Ld. DR present in the court is ready with the Kaalsohi Paper Traders Pvt Ltd, Mumbai. arguments . Therefore, I have decided to proceed with the hearing of the case ex-parte. From the records we noticed that assessee is in the habit of non compliance even before the AO and as well as Ld. CIT(A) and because of this reason the appeal of the assessee has been dismissed by Ld. CIT(A).
At the very outset, I also noticed that there is delay of 378 days in filing the present appeal before the Tribunal and in this regard no application for seeking condonation of delay has been filed. Even on going through the case records I noticed that assessee neither responded nor submitted any documents before the revenue authorities and was ex-parte before Ld. CIT(A) and also before the AO. Therefore, considering the conduct of the assessee the present appeal stands dismissed as not admitted as there is no application for seeking condonation of delay of 378 days at the time of filing appeal or thereafter. Thus present appeal stands rejected. In case at a later stage, the assessee or his representative appears and satisfies the Tribunal that there was sufficient cause for his non- appearance, when the appeal was called on for hearing, the Tribunal shall make an order setting aside the ex-parte order and restore the appeal.
Order pronounced in the open court on 26/08/2025