RANJIT DHARAMSINHBHAI DESAI,AHMEDABAD vs. THE ITO, WARD-4(2)(3), AHMEDABAD

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ITA 468/AHD/2025Status: HeardITAT Ahmedabad08 September 2025AY 2018-19Bench: SMT. ANNAPURNA GUPTA (Accountant Member), SHRI T.R. SENTHIL KUMAR (Judicial Member)2 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that since the assessee failed to provide any reasonable cause for the delay in filing the appeal and showed no interest in pursuing it, the delay could not be condoned. Consequently, the appeal was dismissed as non-maintainable.

What were the facts?

The assessee filed an appeal against the order of the Ld. Commissioner of Income Tax (Appeals), NFAC, Delhi, for Assessment Year 2018-19. The Registry noted that the appeal was time-barred by 151 days. The assessee neither filed an application for condonation of delay nor appeared for any of the scheduled hearings before the Tribunal.

What were the issues?

Whether an appeal filed with a delay of 151 days, without a condonation application and the appellant's appearance, is maintainable.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, AHMEDABAD

Before: SMT. ANNAPURNA GUPTA & SHRI T.R. SENTHIL KUMAR

For Respondent: Smt. Mamta Singh, Sr. DR
Hearing: 03.09.2025

O R D E R PER: ANNAPURNA GUPTA - AM: The present appeal has been filed by the assessee against the order passed by the Ld. Commissioner of Income Tax (Appeals), (hereinafter referred to as “CIT(A)”), National Faceless Appeal Centre (in short “NFAC”), Delhi dated 09.07.2024 passed under Section 250 of the Income Tax Act, 1961 (hereinafter referred to as the “Act”) and relates to Assessment Year (A.Y.) 2018-19.

2.

The Registry has noted the appeal is time barred by 151 days. No application for seeking condonation of delay has been filed by the assessee. Moreover, none has appeared for hearing before us nor filed any application for seeking adjournment. Even in the past we have noted that when the appeal was fixed for hearing on three occasions none came Shri Ranjit Dharamsinhbhai Desai vs. ITO Asst.Year –2018-19 - 2 - present for the assessee. It seems that the assessee is not interested in pursuing the appeal. However, since the assessee has not adduced any reasonable cause for the delay in filing of appeal, the same is not condoned by us and the appeal, as a consequence, is dismissed as non-maintainable.

3.

In the result, the appeal of the assessee is, therefore, dismissed. This Order pronounced in Open Court on 08/09/2025 Sd/- Sd/- (T.R. SENTHIL KUMAR) (ANNAPURNA GUPTA) (JUDICIAL MEMBER) ACCOUNTANT MEMBER Ahmedabad; Dated 08/09/2025 TANMAY, Sr. PS TRUE COPY आदेश की �ितिलिप अ�ेिषत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant 2. ��थ� / The Respondent. संबंिधत आयकर आयु� / Concerned CIT 3. 4. आयकर आयु�(अपील) / The CIT(A)- 5. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, अहमदाबाद / DR, ITAT, Ahmedabad गाड� फाईल / Guard file. 6. आदेशानुसार/ BY ORDER,

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