VIJAY SHAMBHULING POPADE,LATUR vs. INCOME TAX OFFICER WARD 1 , LATUR
आयकर अपीलीय अधिकरण "एस एम सी" न्यायपीठ पुणे में ।
IN THE INCOME TAX APPELLATE TRIBUNAL "SMC" BENCH, PUNE
BEFORE Dr. MANISH BORAD, ACCOUNTANT MEMBER
आयकर अपील सं. / ITA No.1197/PUN/2025
धििाारण वर्ा / Assessment Year: 2014-2015
Vijay Shambhuling
Popade,
Popade Niwas, Pathak
Galli, Latur-413512
Maharashtra
PAN-BKPPP0696D
Vs ITO, Ward-1,
Latur
Appellant
Respondent
Assessee by : None
Revenue by : Shri Ajitesh Meena, JCIT
Date of hearing
: 14.10.2025
Date of pronouncement
: 15.10.2025
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. 2. 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 2 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 3 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. (MANISH BORAD)
ACCOUNTANT MEMBER
पुणे/ Pune; दििांक / Dated: 15th October, 2025. Neeta
आिेश की प्रधिधलधप अग्रेधर्ि / Copy of the Order forwarded to:
1. अपीलार्थी / The Appellant.
2. प्रत्यर्थी / The Respondent.
3. The Pr. CIT concerned.
4. धवभागीय प्रधिधिधि, आयकर अपीलीय अधिकरण, "SMC" बेंच,
पुणे / DR, ITAT, "SMC" Bench, Pune.
5. गार्ा फाइल / Guard File.
आिेशािुसार / BY ORDER,
//// Senior Private Secretary
आयकर अपीलीय अधिकरण, पुणे / ITAT, Pune