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Facts
The assessee's appeal was directed against an order passed by the CIT(A) which arose from an assessment order. The assessee had a delay of 96 days in filing the appeal before the Tribunal and did not provide any application for condonation of delay, nor did they respond to any notices or appear on hearing dates.
Held
The Tribunal noted that the assessee failed to appear before the AO and the CIT(A) on multiple occasions and did not file any written submissions. Given the consistent failure to pursue the appeal and the significant delay, the Tribunal held that the appeal was time-barred.
Key Issues
Whether the appeal is liable to be dismissed in limine on the grounds of being time-barred due to the assessee's failure to appear and file necessary documents.
Sections Cited
250, 144, 253(3)
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Income Tax Appellate Tribunal, SMC BENCH, PUNE
Before: Dr. MANISH BORAD
Assessee by : None Revenue by : Shri Ajitesh Meena, JCIT Date of hearing : 14.10.2025 Date of : 15.10.2025 pronouncement आदेश/ORDER
PER DR. MANISH BORAD, ACCOUNTANT MEMBER :
This appeal at the instance of assessee is directed against the order of Ld. CIT(A) NFAC, Delhi passed u/s 250 of the Income-tax Act, 1961 dated 22.11.2024 which is arising out of assessment order passed u/s 144 r.w.s 144 dated 12.03.2022.
Registry has informed that there is a delay of 96 days in filing of the appeal. Assessee has not filed any application for condonation of delay alongwith the appeal. Assessee has also not responded to the defect notice dated 08.05.2025 issued by the Registry. Assessee has also not appeared on the dates of hearing fixed on 12.06.2025, 21.07.2025, 20.08.2025 and 30.08.2025. Further on 13.10.2025 Registry was directed to contact the assessee on mobile No. mentioned in Form 36 but even after consistent efforts, the appellant could not be reached.
I also notice that the assessee failed to appear before Ld. Assessing Officer (AO) during the re- assessment proceedings carried out for A.Y. 2014-15 and even though the assessee has filed the appeal before Ld. CIT(A) on 12.03.2022 but thereafter on the date fixed for hearing on four occasions by Ld. CIT(A) on 01.10.2023, 10.08.2024, 21.08.2024 and 18.10.2024, the assessee failed to file any written submissions in support of its contention and also could not respond the final date of hearing fixed by Ld. CIT(A) on 28.10.2024 which left no option with the Ld. CIT(A) except to confirm the addition made by AO for unexplained cash/unexplained money of Rs. 29,93,248/- deposited in the saving account held with M/s Shri Renuka Multi State Urban Co-operative Society Ltd.
Considering all these facts I am of the considered view that assessee seems to be not interested in persuing its appeal and has also not filed any application for condonation of delay nor has filed any written submission in support of its grounds. As per the provisions of section 253(3) of the Act, the assessee is required to file appeal before this Tribunal within 60 days from the end of the month in which the order of Ld. CIT(A) is communicated to the Tax payer. In the instant case the delay is of 96 days and the assessee is duty bound to explain the reason for each day of delay in filing of this appeal before this Tribunal. However in absence of any response from the assessee inspite of sufficient opportunities granted, I am inclined to hold that the assessee’s appeal is time barred and therefore deserves to be dismissed in limine.
In the result, appeal of the assessee is dismissed being time barred.
Order pronounced on this 15th day of October, 2025.