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Income Tax Appellate Tribunal, DELHI BENCHES “E”: DELHI
Before: SHRI BHAVNESH SAINI & SHRI PRASHANT MAHARISHI
Date of Hearing : 10.02.2020 Date of Pronouncement : 10.02.2020 ORDER PER BHAVNESH SAINI, J.M. This appeal by the assessee has been directed against the Order of the Ld. CIT(A), Ghaziabad, Dated 29.11.2016, for the A.Y. 2010-2011, challenging the reopening of the assessment under section 147 of the I.T. Act, 1961 and addition of Rs.49,30,000/- on account of long term capital gains.
2 ITA.No.811/Del./2017 Shri Mohit Tyagi, Ghaziabad.
According to the Office, the appeal of assessee is time barred by 15 days. The assessee has been notified the defect in the appeal papers by issuing defect notice on Dated 20.02.2017. However, the assessee has not taken any steps to remove the defect in appeal paper nor application for condonation of delay have been filed. Thereafter, the appeal was taken-up for hearing on 09.09.2019, 07.11.2019, 03.01.2020. However, assessee has not taken any steps to file any application for condonation of delay and on the date of hearing i.e., on 07.11.2019, none appeared on behalf of the assessee. The appeal was adjourned to 10.02.2020. The assessee has been notified the date of hearing through registered post again. However, none appeared on behalf of the assessee. Till date the assessee has not taken any steps for filing application for condonation of delay. In the absence of assessee and in the absence of any application for condonation of delay in explaining the delay in filing the appeal, we hold appeal of assessee time barred and the same is dismissed being time barred in limine.
3 ITA.No.811/Del./2017 Shri Mohit Tyagi, Ghaziabad.
In the result, appeal of Assessee dismissed.
Order pronounced in the open Court.