ASIA BIOTECH PRIVATE LIMITED,JAIPUR vs. ITO WARD 6(1) JAIPUR, JAIPUR

ITA 688/JPR/2025Status: DisposedITAT Jaipur24 September 2025AY 2015-16Bench: SHRIGAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had not appeared nor provided any justification for their absence. The Learned DR for the department argued that the order of the CIT(A) was legally sound as the assessee failed to prove any sufficient cause for the inordinate delay.

What were the facts?

The assessee challenged an order dated 27.02.2025 by the Learned CIT(A) which dismissed their appeal in limine for being barred by limitation. The appeal before the CIT(A) was filed 3355 days after the prescribed period. The assessee failed to appear before the Appellate Tribunal on multiple occasions.

What were the issues?

Whether the appeal filed by the assessee before the CIT(A) was barred by limitation and if sufficient cause was shown for condonation of delay. Whether the present appeal deserves to be dismissed due to the assessee's non-appearance.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 246(1)(a)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JAIPUR BENCHES,”SMC-Bench” JAIPUR

Before: SHRIGAGAN GOYAL, AM& SHRI NARINDER KUMAR, JM

Hearing: 23/09/2025Pronounced: 24/09/2025

PER: NARINDER KUMAR, JUDICIALMEMBER .

Assessee has challenged before this Appellate Tribunal, order dated 27.02.2025, passed by Learned CIT(A), relating to the assessment year 2015-16, whereby the appeal filed by the assessee, challenging intimation u/s 143(1) of the Act issued by Centralized Processing Unit (CPC), Bangaluru, came to be dismissed in limine, being barred by limitation and having been filed 3355 days after the prescribed period of limitation

The order continues below.

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