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Facts
The assessee filed an appeal against the order of the Commissioner of Income Tax (Appeals)-12 for Assessment Year 2011-12. There was a significant delay of 143 days in filing this appeal, and the appellant did not submit any petition seeking condonation of this delay.
Held
The Tribunal presumed that the appellant had no explanation for the delay in presenting the appeal. Consequently, the appeal was dismissed in limine on the ground of delay, without going into the merits of the case.
Key Issues
Whether an appeal filed with a delay of 143 days, without a petition for condonation of delay, should be admitted by the Tribunal.
Sections Cited
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Income Tax Appellate Tribunal, COCHIN BENCH
Before: SHRI INTURI RAMA RAO, AM
O R D E R This appeal filed by the assessee is directed against the order of the Commissioner of Income Tax (Appeals)-12, Mumbai [CIT(A)] dated 28.05.2024 for Assessment Year (AY) 2011-12.
At the outset we find that there is a delay in filing the present appeal by 143 days. The appellant not filed any petition seeking condonation of delay. Therefore, I presume that the appellant has no explanation for the delay in presenting the appeal before this Tribunal. Hence, the appeal is dismissed in limine on the ground of delay.