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Facts
The assessee filed an appeal challenging an order passed by the NFAC. The assessee did not appear for the hearing, and no adjournment application was filed. The appeal was filed with a significant delay of 273 days without proper condonation application and supporting documents.
Held
The Tribunal noted that the assessee failed to appear and did not provide necessary documentation or a proper application for condonation of delay. Therefore, the Tribunal found no reason to interfere with the order of the CIT(A) and upheld it.
Key Issues
Whether the appeal should be dismissed ex-parte due to the assessee's non-appearance and lack of proper documentation for condonation of delay.
Sections Cited
250
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Income Tax Appellate Tribunal, “SMC” BENCH MUMBAI
Before: HON’BLE SHRI SANDEEP GOSAINDr. Ambedkar Road, Bandra
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 04.03.2024 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 273 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 03.03.2025 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.