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Facts
The assessee filed an appeal challenging an order of the NFAC. The assessee failed to appear for the hearing, and no adjournment was sought. The appeal was found to be delayed by 304 days without a proper application for condonation.
Held
The Tribunal noted that the assessee did not appear, did not file an application for condonation of delay, and also failed to submit the assessment order. Consequently, the Tribunal upheld the order of the CIT(A) and dismissed the appeal.
Key Issues
Whether the appeal is maintainable due to delay and lack of proper documentation for condonation.
Sections Cited
250
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Income Tax Appellate Tribunal, “SMC” BENCH MUMBAI
Before: HON’BLE SHRI SANDEEP GOSAIN
Date of Hearing 28.04.2025 Date of Pronouncement 28.04.2025 आदेश / ORDER
PER SANDEEP GOSAIN, JM:
The present appeal has been filed by the assessee challenging the impugned order 12.02.2024 passed u/s 250 of the Income Tax Act, 1961 (‘the Act’), by the National Faceless Appeal Centre, Delhi (NFAC) for the assessment year 2021-22.
At the very outset, I noticed that none appeared on behalf of assessee when the case was called repeatedly. Even no application for seeking adjournment has been filed. On the other hand Ld. DR present in the court is ready with arguments, therefore I have decided to proceed with the hearing of the case ex-parte.
From the records, I noticed that the appeal filed by the assessee before Ld. CIT(A) was dismissed as the same was filed beyond the period of limitation and consequently while dismissing the application for condonation of delay, the appeal was dismissed. However, before us none appeared and while ongoing through the case filed I noticed that there is a delay of 304 days in filing the present appeal. In this regard, no separate application for seeking condonation of the said delay has been filed. Even the order of assessment has also not been filed on the case file and in this regard defect notice has also been sent to the assessee on 03.03.20125 but no compliance has been made by the assessee. In support of seeking condoantion of delay a simple affidavit has been filed which is without verification and complete details have also not been mentioned. Apart no written submissions or any other documents have been filed to substantiate the reasons for condoation of delay or on merits of the appeal. Therefore after going through the entire material placed on record and hearing Ld. DR, I found no reasons to interfere into the lawful findings so recorded by Ld. CIT(A). Therefore the same are upheld and consequently the present appeal stands dismissed.
In the result, the appeal filed by the assessee stands dismissed.
Order pronounced in the open court on 28.04.2025.