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

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

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Umang Commo Trade Pvt. Ltd., AY: 2014-15

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.

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Umang Commo Trade Pvt. Ltd., AY: 2014-15

Order dictated and pronounced in the open court. (Sanjay Awasthi)
Judicial Member

Dated: 20th March, 2025
JD, Sr. P.S.
Copy to:
1. The Appellant: Umang Commo Trade Pvt. Ltd.
2. The Respondent. ITO, Ward-1(3), Kolkata.
3. CIT(A), NFAC, Delhi
4. Pr. CIT
5. DR, ITAT, Kolkata Bench, Kolkata