MANJULABEN JAGDISH PATEL,,GANDHINAGAR vs. THE ITO, WARD-3, GANDHINAGAR

When the both matters were taken up for hearing, Registry has pointed out that appeal in the case Shri Jagdish Chandra Chimanlal was delayed by 1820 days besides the appeal fee paid was short by Rs.921/-; and in the case of Manjulaben Jagdish Patel, appeal is & 352/Ahd/2020 2 time barred by 1792 days. None appeared on behalf of the assessees at the time of hearing to present their respective cases.

It is noticed that the both appeals of the assessees was presented on 22.6.2020, and the Registry has pointed out to them the defects including huge delay of more than five years. But, the assessee has not filed any delay condonation application to explain the reason for the delay in filing appeal before the Tribunal and come forward to remove deficiency in appeal fee paid. Order sheet shows that the appeals of the assessees were listed for hearing on six occasions i.e. from 21-04-2022 to 6-12-2022, but in all the occasions, none appeared on behalf of the assessees. Looking to this conduct of the assessee throughout the proceedings that the assessee or their representative have not come forward not only to make good of the insufficiency of appeal fee and also explain for the huge delay, it is clear that there is a deliberate negligence on the part of the assessees to prosecute their appeals before the Tribunal and on such assessee no latitude can be shown. Therefore, I am unable to exercise my discretionary power to admit the appeals filed before the Tribunal. Accordingly, the appeals of the assessees are dismissed as un-admitted.

In the result, the appeals of the assessees are dismissed as unadmitted.