ABC INDYA NETWORKS PVT. LTD.,NEW DELHI vs. ITO, NEW DELHI

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ITA 1930/DEL/2017Status: DisposedITAT Delhi06 February 2020AY 2010-114 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 held that the appeal was time-barred as no steps were taken by the assessee to condone the delay. Consequently, the appeal was dismissed in limine.

What were the facts?

The assessee's appeal was filed with the ITAT significantly late, by 510 days. Despite being notified of this delay and the defect, the assessee did not file any 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 absence of a condonation of delay application.

Which sections of the Income-tax Act were involved?

Section 144

AI-generated summary — verify with the full judgment below

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

Before: SHRI BHAVNESH SAINI & SHRI R.K. PANDA

Hearing: 06.02.2020Pronounced: 06.02.2020

ORDER PER BHAVNESH SAINI, J.M. This appeal by Assessee has been directed against the Order of the Ld. CIT(A)-1, New Delhi, Dated 07.09.2015, for the A.Y. 2010-2011.

2.

Briefly the facts of the case are that assessee is a company. The A.O. passed the ex-parte assessment order under section 144 of the I.T. Act, 1961, vide Order Dated 23.03.2013 and assessed the income of assessee at 2 ITA.No.1930/Del./2017 M/s. ABC Indya Networks Pvt. Ltd., New Delhi.

1.

Rs.30.42 crores as against Rs.(-)99,03,130/-. The assessee challenged the additions before the Ld. CIT(A). The Ld. CIT(A) decided the appeal of assessee and partly allowed.

3.

The impugned order is passed on 07.09.2015. The assessee in Form No.36 in Column No.9 has mentioned 07.09.2015 is the date of communication of the Order appealed against. However, the appeal is filed in the O/o. Tribunal on 31.03.2017. The appeal fees is paid on 29.03.2017. Thus, according to the Office, the appeal is time barred by 510 days. The assessee has been notified the defect notice intimating him that appeal is time barred by 510 days and assessee has not filed any application for condonation of delay. The assessee did not rectify the mistake in the appeal papers and no application for condonation of delay have been filed thereafter. The appeal was fixed twice for hearing. The assessee has been notified the date of hearing through registered post. However, none appeared on behalf of the assessee at the time of hearing of the appeal.

3 ITA.No.1930/Del./2017 M/s. ABC Indya Networks Pvt. Ltd., New Delhi.

4.

The Ld. D.R, therefore, contended that since appeal of assessee is time barred and no steps have been taken by moving application for condonation of delay, therefore, appeal of assessee may be dismissed being time barred.

5.

After considering the submissions of the Ld. D.R, we are of the view that appeal of assessee is time barred. The assessee despite intimating defect in the appeal papers that appeal of assessee is time barred, assessee did not move any application for condonation of delay. In the absence of any averment or material on record, we hold that the appeal of assessee is time barred and the same is accordingly dismissed as time barred in limine.

6.

In the result, appeal of the Assessee dismissed.

Order pronounced in the open Court.

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