UMANG COMMO TRADE PVT. LTD.,KOLKATA vs. I.T.O., WARD - 1(3), KOLKATA, KOLKATA

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ITA 1264/KOL/2024Status: DisposedITAT Kolkata20 March 2025AY 2014-2015Bench: SHRI GEORGE MATHAN (Judicial Member), SHRI SANJAY AWASTHI (Accountant Member)3 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal observed that the assessee provided no medical certificate or evidence to substantiate the claim of prolonged sickness. Given the lack of a proper explanation, supporting documentation, and non-appearance of the assessee, the Tribunal found no reason to condone the significant delay. Consequently, the appeal was dismissed.

What were the facts?

The assessee filed an appeal against the Ld. CIT(A)'s order for AY 2014-15 with a delay of 479 days. The condonation petition cited the Director's prolonged sickness for a 460-day delay, but no supporting medical evidence was produced. Despite repeated opportunities, the assessee or their counsel failed to appear for the hearing.

What were the issues?

Whether the Income Tax Appellate Tribunal should condone the substantial delay in filing an appeal when the assessee fails to provide adequate justification, supporting evidence, or appear for the hearing.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, KOLKATA

Before: SHRI GEORGE MATHAN & SHRI SANJAY AWASTHI

For Respondent: Shri Ankur Goyal, JCIT, Sr. DR
Hearing: 20.03.2025Pronounced: 20.03.2025

Present for: Appellant by : N o n e Respondent by : Shri Ankur Goyal, JCIT, Sr. DR Date of Hearing : 20.03.2025 Date of Pronouncement : 20.03.2025 O R D E R Per Bench : This appeal has been filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals), NFAC, Delhi [hereinafter referred to as “the Ld. CIT(A)”] vide order no. ITBA/NFAC/S/250/2022- 23/1047980704(1) dated 13.12.2022 passed u/s. 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2014-15.

2.

None appeared on behalf of the assessee and Shri Ankur Goyel, JCIT, Sr. DR appeared on behalf of the revenue.

3.

The appeal has been filed by the assessee on 04.06.2024. At the time of filing of the appeal it was intimated to the assessee that this appeal is defective in so far as there is a delay of 479 days but the condonation petition has been filed for 460 days. Thereafter, repeated chances are given to the assessee but no corrective measures have been adopted. Today, when the matter came up for hearing, there is neither any adjournment application submitted nor counsel was present. Consequently, on account of delay, the assessee has filed the following The assessee claims that the delay was due to the sickness of the Director. Neither any medical certificate nor any evidence in support of the alleged prolong sickness has been produced. Consequently, the appeal filed by the assessee is dismissed on account of delay.

4.

In the result, appeal of the assessee is dismissed.

Order dictated and pronounced in the open court.

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