MAHALAXMI INFRASTRUCTURES,,NASHIK vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE -1, , NASHIK

This appeal by the assessee against the order dated 14.07.2017 passed by the CIT(A)-1, Nashik for the assessment year 2013-14.

We find this appeal was filed on 28.03.2019 with delay of 549 days. On examination of appeal memo, we find the Registry of this Tribunal issued defective notice dated 01.04.2019 to the assessee 549 days and advised the assessee to rectify the defect by filing delay condonation petition within 10 days from the date of receipt of the notice, but however, no compliance was made by the assessee in filing the delay condonation petition. Thereafter, the Registry issued notices by RPAD dated 01.04.2022, 08.08.2022 and 24.08.2022 intimating the dates of hearing as 12.05.2022, 24.08.2022 and 13.10.2022 respectively. We find no representation from the assessee to all the said notices. The assessee did not put up appearance before this Tribunal in-spite of service of notice dated 01.04.2019, 11.04.2022, 08.08.2022 and 24.08.2022. Further, we note that the notice dated 13.09.2022 was issued to the assessee and the said notice was returned unserved to this Tribunal vide endorsement dated 15.09.2022 stating that the addressee left. Today i.e. 13.10.2022 also, we find no representation on behalf of the assessee nor any adjournment application filed. On perusal of the record, we note that the assessee did not comply with the defect notice issued by the Registry by filing delay condonation petition to condone the delay 549 days. In the absence of which having no option we dismiss the present appeal in limine. 3. In the result, appeal of the assessee is dismissed. Order pronounced on this 01st day of November, 2022.