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Facts
The assessee preferred an appeal against an order passed by the National Faceless Appeal Center. Notices sent to the assessee were returned with remarks "left", indicating the assessee was not at the provided address. The assessee also failed to make any compliance despite multiple notices.
Held
The Tribunal noted that the appeal was filed with a delay of 508 days and no application for condonation of delay was filed. Considering the non-compliance and delay, the appeal was dismissed.
Key Issues
Whether the appeal should be dismissed in limine due to non-compliance and significant delay without a condonation application.
Sections Cited
250
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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 28.04.2023, impugned herein, passed by the National Faceless Appeal Center (NFAC)/ Ld. Commissioner of Income Tax (Appeals) (in short Ld. Commissioner) under section 250 of the Income Tax Act, 1961 (in short ‘the Act’) for the A.Y. 2014-15.
Notice sent to the Assessee has been returned back by the postal authority with the remarks “left” meaning thereby the Assessee is not situated at the address mentioned in Form No.36. From the impugned order it appears that though 4 notices for the dates of hearings in the first appellate proceedings were issued to the Assessee, however, the Assessee made no compliance; therefore, in the constrained circumstances the Ld. Commissioner decided the appeal as an ex-parte and affirmed the assessment order, by passing the impugned order, which is under challenge before this Court.
Heard the Ld. DR and perused the orders passed by the authorities below and material available on record. From the appeal file, it appears that this appeal is also time barred by 508 days, however, the Assessee did not file any application for condonation of delay. Considering the aforesaid peculiar facts and circumstances, the appeal of the Assessee is dismissed in limine, however, with liberty to the Assessee to seek recall of this order by establishing the reason for non-appearance, as well as by filing relevant application for condonation of delay.
In the result, the appeal filed by the Assessee is dismissed. Order pronounced in the open court on 13.01.2025.