OMVEER SINGH,GHAZIABAD vs. ITO, WARD- 2(1), GHAZIABAD

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ITA 7694/DEL/2018Status: DisposedITAT Delhi13 November 2019AY 2009-103 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 CIT(A) dismissed the appeal in limine due to the significant delay and lack of evidence to support the assessee's claim of health issues. The Tribunal upheld this decision, finding no merit in the appeal.

What were the facts?

The Assessing Officer completed the assessment under section 147/144 at Rs. 30,03,090/- as no return under section 148 was filed. The assessee filed an appeal before the CIT(A) which was delayed by more than six months.

What were the issues?

The primary issue was whether the delay in filing the appeal before the CIT(A) should be condoned. The secondary issue was the validity of the assessment made in the absence of a return.

Which sections of the Income-tax Act were involved?

Section 148,Section 147,Section 144

AI-generated summary — verify with the full judgment below

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

Before: SHRI BHAVNESH SAINI

Hearing: 13.11.2019Pronounced: 13.11.2019

ORDER This appeal by Assessee has been directed against the Order of the Ld. CIT(A), Ghaziabad, Dated 28.09.2018, for the A.Y. 2009-2010.

2.

Briefly the facts of the case are that the A.O. noted that as no return under section 148 have been filed by the assessee, therefore, assessment was completed under section 147/144 of the I.T. Act, 1961 and income have been assessed at Rs.30,03,090/- vide Order Dated 13.12.2016.

1.

2 ITA.No.7694/Del./2018 Shri Omveeer Singh, Ghaziabad. 3. The Ld. CIT(A) noted that assessee has filed appeal on 10.08.2017 which was found to be delayed by more than six months. The assessee made a request for condonation of delay. However, the Ld. CIT(A) did not condone the delay because delay was more than six months. The Ld. CIT(A), accordingly, dismissed the appeal of assessee in limine.

4.

I have heard the Ld. D.R. and perused the findings of the authorities below. On 25.04.2019 the appeal was adjourned on the request of Learned Counsel for the Assessee for 25.07.2019. On 25.07.2019 none appeared on behalf of the assessee, despite notifying the date of hearing. The appeal was, therefore, adjourned to 13.11.2019. The assessee was again notified the date of hearing through registered post for 13.11.2019. However, none appeared on behalf of the assessee despite service of notice. The assessee in the application for condonation of delay which is reproduced in the impugned order merely contended that assessee was suffering from several health problems and was on complete bed rest, due to which, the appeal could

3 ITA.No.7694/Del./2018 Shri Omveeer Singh, Ghaziabad. not be filed. It is a general allegation without bringing any evidence on record. In the absence of any explanation or evidence on record, it is difficult to take a contrary view as have been taken by the Ld. CIT(A). The Ld. CIT(A), therefore, rightly dismissed the appeal of assessee in limine holding it to be time barred. Appeal of assessee has no merit and the same is accordingly dismissed.

5.

In the result, appeal of Assessee dismissed.

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