M/S. NUTEK INDIA LTD.,NEW DELHI vs. ACIT, NEW DELHI

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ITA 3255/DEL/2017Status: DisposedITAT Delhi20 January 2020AY 2011-123 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 agreed with the Revenue's contention that the appeal was time-barred due to the unexplained delay and the absence of a condonation application. Consequently, the appeal was dismissed in limine.

What were the facts?

The assessee's appeal was filed 32 days after the prescribed due date. Despite being notified of the defect and the delay, the assessee failed to take any steps, including filing an application for condonation of delay.

What were the issues?

Whether the appeal filed by the assessee is time-barred due to a significant delay and failure to seek condonation. The primary issue is the procedural defect in filing the appeal.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES “E”: DELHI

Before: SHRI BHAVNESH SAINI & SHRI O.P. KANT

Hearing: 14.01.2020Pronounced: 20.01.2020

Date of Hearing : 14.01.2020 Date of Pronouncement : 20.01.2020 ORDER PER BHAVNESH SAINI, J.M.

This appeal by Assessee has been directed against the Order of the Ld. CIT(A)-6, New Delhi, Dated 15.02.2017, for the A.Y. 2011-2012 challenging the levy of penalty under section 271(1)(c) of the I.T. Act, 1961.

2 ITA.No.3255/Del./2017 M/s. NuTek India Ltd., New Delhi. 2. The assessee in this case in Column No.9 of Form No.36 has mentioned 20.02.2017 as the date of communication of the Order appealed. However, the appeal is filed in the O/o. Tribunal on 23.05.2017. Thus, the appeal is time barred by 32 days.

3.

The assessee has been notified the defect in the appeal paper vide acknowledgment –cum- notice dated 15.06.2017. However, assessee did not take any steps even to file any application for condonation of delay. The appeal was taken-up for hearing on 12.09.2019, 13.11.2019, but, none appeared on behalf of the assessee. The assessee was further notified the date of hearing of 14.01.2020 through registered post. However, none appeared on behalf of the assessee, despite service of the notice. Till date the assessee has not taken any steps to file any application for condonation of delay in filing the appeal.

4.

The Ld. D.R, therefore, contended that since assessee failed to explain the delay in filing the appeal and no application has been filed for condonation of delay,

3 ITA.No.3255/Del./2017 M/s. NuTek India Ltd., New Delhi. therefore, appeal of the assessee may be dismissed being time barred.

5.

In view of the above fact, we agree with the submissions of the Ld. D.R. that assessee has not taken any steps, despite intimating the defect in the appeal. The assessee failed to file any application for condonation of delay, therefore, appeal of the assessee is treated as time barred and the same is dismissed in limine.

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