MR. MOHIT TYAGI,GHAZIABAD vs. ITO, NEW DELHI
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal held that the appeal was time-barred due to the delay in filing and the absence of any application for condonation. Consequently, the appeal was dismissed without going into the merits of the case.
What were the facts?
The assessee's appeal was filed 15 days beyond the prescribed time limit. Despite multiple notices and opportunities, the assessee failed to remove defects or file an application for condonation of delay.
What were the issues?
Whether the appeal filed by the assessee is maintainable due to being time-barred and the failure to seek condonation of delay.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
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.
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- Neo Incorporation, Rajkot vs DCIT Circle- 1(2), RajkotITA 471/RJT/2026[2012-2013]Status: Disposed21 Oct 2026AY 2012-2013
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