SHRI VRUSHANK AMISH DAVDA,AHMEDABAD vs. THE ITO, WARD-3(1)(3), AHMEDABAD

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ITA 438/AHD/2020Status: DisposedITAT Ahmedabad14 July 2022AY 2013-142 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 noted the inordinate delay in filing the appeal and the absence of any explanation or appearance from the assessee. Consequently, the appeal could not be admitted.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2013-14. The appeal was found to be time-barred by 926 days. No application for condonation of delay was filed by the assessee.

What were the issues?

Whether an appeal filed significantly beyond the prescribed time limit can be admitted without any valid reason for the delay.

Which sections of the Income-tax Act were involved?

Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, AHMEDABAD

Before: SMT.ANNAPURNA GUPTA & SHRI SUCHITRA RAGHUNATH KAMBLE

For Respondent: Shri V.K. Singh, Sr.DR
Hearing: 13/07/2022Pronounced: 14/07/2022

PER ANNAPURNA GUPTA, ACCOUNTANT MEMBER Present appeal has been filed by the assessee against order passed by the ld.Commissioner of Income-Tax (Appeals)-9, Ahmedabad [hereinafter referred to as “CIT(A)”] under section 250(6) of the Income Tax Act, 1961 ("the Act" for short),dated 12.12.2017 pertaining to the Asst.Year (A.Y) 2013-14 .

2.

At the outset, it was brought to the notice of the Bench that the Registry has pointed out that the appeal filed by the assessee is time barred by 926 days. No application for condonation of delay has been filed before us by the assessee to explain such a huge delay of 926 days in filing his appeal. Even at the time of hearing, neither the assessee nor any representative of the assessee has put appearance to pray for condonation of the delay. No application seeking adjournment has been filed before us. Therefore, in the absence of any explanation for the inordinate delay of about 3 years in filing appeal before us, we are unable to admit the present appeal. Further we have noted from the orders of the authorities below that the assessee is a habitual non compliant assessee who has neither appeared before the AO nor the Ld.CIT(A). The assessee it seems is not interested in pursuing its matters.

3.

In view of the above therefore the appeal is dismissed as unadmitted.

Order pronounced in the Court on 14th July, 2022 at Ahmedabad.

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