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Facts
The assessee failed to appear for the hearing of their appeal on multiple occasions, including the scheduled date. There was also a significant delay of 421 days in filing the present appeal.
Held
The Tribunal noted the assessee's repeated non-compliance and failure to appear, deciding to proceed ex-parte. The Tribunal also found the reasons for the delay in filing the appeal unsubstantiated and declined to condone it.
Key Issues
Whether to condone a significant delay in filing an appeal, and whether to proceed ex-parte when the assessee fails to appear.
Sections Cited
250, 143(3), 254
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, MUMBAI BENCH “SMC”, MUMBAI
Before: SHRI NARENDER KUMAR CHOUDHRY
Per : Narender Kumar Choudhry, Judicial Member:
This appeal has been preferred by the Assessee against the order dated 11/08/2023, impugned herein, passed 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. 2016-17.
Despite of sending notice for the date of hearing on today, the Assessee neither appeared nor filed any adjournment application.
From the record it appears that on previous two occasions as well, despite of sending notices for the dates of hearing on 25.02.2025 and 15.04.2025, the Assessee made no compliance. Considering the aforesaid peculiar facts and circumstances, this Court is inclined to decide this appeal by this ex-parte order.
At the outset, it is observed that there is a delay of 421 days in filing of the instant appeal. The Assessee though has claimed in the application for condonation of delay that the Assessee wanted to consult a legal advisor for getting legal opinion on the order passed by the Ld. AO. Further the Assessee wanted to understand the merits of the case in order to decide whether to pursue an appeal against the order u/s. 250 arising out of order u/s 143(3) r.w.s 254 of the Act and therefore the delay of 421 days in present appeal has been occurred. The reason stated by the Assessee for condonation of delay is not supported by any document and/or duly sworn affidavit but just based on the simple concocted story. Thus, this Court is inclined not to condone the delay, specifically in the absence of specific affidavit of the Assessee and/or substantive document qua the consultant to whom the Assessee has consulted.
Thus, the appeal of the Assessee is dismissed in limine, however, with liberty to the Assessee to seek recalling of the order, on substantiating the reason for non-appearance.
In the result, the appeal of the Assessee is dismissed with the liberty as granted above.
Order pronounced in the open court on 12.06.2025.