What did the Tribunal hold?

The Tribunal noted that the appeal was barred by limitation and, in the absence of a reasonable explanation for the delay, found it not maintainable. Consequently, the appeal was dismissed.

The assessee filed an appeal with a delay of 104 days. Notices sent to the assessee were returned unserved, and no one appeared on their behalf. The Revenue's representative was heard.

What were the issues?

The primary issue was whether the appeal, filed beyond the prescribed limitation period without a reasonable cause, could be entertained.

Sh. Ramesh Chand Yadav vs ITO | ITAT Jaipur 2018

Income Tax Appellate Tribunal, JAIPUR BENCHES, JAIPUR

Before: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, AM vk;dj vihy la-@ITA No. 152/JP/2012

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ,oa Jh HkkxpUnkno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, AM vk;dj vihy la-@ITA No. 152/JP/2012 fu/kZkj.k o"kZ@Assessment Years : 2001-02. cuke Shri Ramesh Chand Yadav The Income Tax Officer, Vs. c/o Triputi Automobiles, Behror, Near NHAI Office NH 8, Behror. Village Sangtera Kotputli (Jaipur). LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. AAFPY 2161 B vihykFkhZ@Appellant izR;FkhZ@Respondent

fu/kZkfjrh dh vksj ls@Assessee by : None (Notice returned unserved) jktLo dh vksj ls@ Revenue by : Shri P.P. Meena (JCIT) lquokbZ dh rkjh[k@ Date of Hearing : 01.05.2018. ?kks"k.kk dh rkjh[k@ Date of Pronouncement : 03/05/2018. vkns'k@ ORDER PER VIJAY PAL RAO, J.M. This appeal by the assessee is directed against the order dated 29TH March, 2011 of ld. CIT (Appeals), Alwar for the assessment year 2001-02. There is a delay of 104 days in filing the present appeal. None has appeared on behalf of the assessee when this appeal was called for hearing. It transpired from the report that earlier A/R of the assessee used to appear in this matter. However, on 9th January, 2018 the Bench directed the Registry to issue a fresh notice to the assessee. Accordingly a notice was issued through RPAD to the assessee which was received back with the postal remarks “ Left ”. Thus in the facts and circumstances of the

2 ITA No. 152/JP/2012 Shri Ramesh Chand Yadav, Jaipur. case when the notice issued to the assessee at the given address has been received back unserved and in the absence of any explanation regarding the delay in filing the appeal, we propose to hear and dispose off the appeal of the assessee ex parte. 2. We have heard the ld. D/R and considered the relevant material on record. Since the appeal of the assessee is barred by limitation, therefore, in the absence of any reasonable explanation, the same is not maintainable and accordingly dismissed. 3. In the result, appeal of the assessee is dismissed.

Order pronounced in the open court on 03/05/2018. Sd/- Sd/- ¼ HkkxpUn½ ¼ fot; iky jkWo ½ (BHAGCHAND) ( VIJAY PAL RAO ) ys[kk lnL;@Accountant Member U;kf;d lnL;@Judicial Member Tk;iqj@Jaipur fnukad@Dated:- 03/05/2018. das/ आदेश की प्रतिलिपि अग्रेf’ात@ब्वचल वf जीम वतकमत वितूंतकमक जवरू 1. vihykFkhZ@The Appellant- Shri Ramesh Chand Yadav, Jaipur. 2. izR;FkhZ@ The Respondent-The ITO Ward Behror, Behror. 3. vk;dj vk;qDr@ CIT 4. vk;dj vk;qDr@ CIT(A) 5. विभागीय प्रतिनिधि] आयकर अपीलीय अधिकरण] जयपुर@क्त्ए प्ज्Aज्ए Jंपचनत 6. xkMZ QkbZy@ Guard File {ITA No. 152/JP/2012}

vkns'kkuqlkj@ By order,

सहायक पंजीकार@Aेेज. त्महपेजतंत

3 ITA No. 152/JP/2012 Shri Ramesh Chand Yadav, Jaipur.

SH. RAMESH CHAND YADAV,JAIPUR vs. ITO, BEHROR

What did the Tribunal hold?

What were the facts?

What were the issues?

Recent GST High Court judgments