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Facts
An appeal was filed by Zing Restaurants Private Ltd. against an order of the CIT(A), National Faceless Appeal Centre (NFAC), Delhi, for Assessment Year 2018-2019. The appeal was filed with a significant delay of 498 days without a condonation petition, and the assessee failed to appear during multiple scheduled hearings.
Held
The Tribunal found that the assessee had neither explained the delay in filing the appeal nor appeared to pursue it. It concluded that the assessee was not interested in prosecuting the appeal and therefore dismissed it.
Key Issues
Whether an appeal, filed with an unexplained delay of 498 days and not pursued by the assessee through appearance or filing of a condonation petition, should be dismissed.
Sections Cited
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Income Tax Appellate Tribunal, “SMC” BENCH, KOLKATA
This is an appeal filed by the assessee against the order dated 22.10.2022, passed by the CIT(A), National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2018-2019. 2. None appeared on behalf of the assessee and Shri S.B.Chakraborthy, ld. Sr. DR appeared on behalf of the revenue.
At the outset, it is found that the appeal of the assessee is barred by 498 days. No condonation petition has been filed by the assessee. This appeal was filed before the Tribunal on 02.07.2024 and the appeal was posted for hearing on 19.09.2024, 04.10.2024, 26.11.2024, 30.12.2024, 25.02.2025, 17.04.2025, 02.06.2025 and today i.e. on 01.07.2025. Though, on some dates the case was adjourned due to non-function of the SMC Bench, however, on the other dates neither the assessee nor the representative of the assessee has appeared. Notice of hearing was issued to the assessee but there is no response from the assessee. Even the 2 ITANo.1466/KOL/2024 assessee has not been able to explain the delay of 498 days in filing the appeal before the Tribunal. In view of the above, it is clear that the assessee is not interested in pursuing this appeal. Consequently, the appeal filed by the assessee is dismissed.
In the result, appeal of the assessee is dismissed. Order pronounced in the open Court on 01/07/2025. (जाजज माथन) (GEORGE MATHAN) न्यानयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 01/07/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : 1. अपीलाथी / The Appellant- प्रत्यथी / The Respondent- 2. 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. ववभागीय प्रयतयनधि, आयकर अपीलीय अधिकरण, कोलकाता / DR, ITAT, Kolkata 6. गार्ज फाईल / Guard file. आदेशािुसार/ BY ORDER, सत्यावपत प्रयत //// (