DEVISION ESTATE PRIVATE LIMITED,NAGPUR vs. DCIT/ACIT , CIRCLE-1

Despite issuance of notice intimating date of hearing for today i.e., 19/06/2025 to the assessee, the assessee neither appeared nor filed any adjournment application and, therefore, this Court is inclined to decide this appeal ex–parte.

From the records available before us, it appears that the appeal filed by the assessee is time barred by 13 days and, therefore, the Registry had issued defect notice dated 13/02/2025. The assessee neither rectified the defect nor filed any appropriate application for condonation of delay. Even otherwise, the assessee, before the Ld. Commissioner as well, filed first appeal with a delay of more than eight months. It is also a fact that the assessment order dated 21/03/2022, was also passed ex–parte under section 147 r/w section 144 r/w section 144B of the Act. From the aforesaid facts and circumstances, it has become clear that the conduct of the assessee prima facie appears to be non–compliant. Thus, this Court is inclined to dismiss the appeal filed by the assessee in limine for want of limitation, however, with a liberty to the assessee to seek recall of this order on establishing plausible reason for non–appearance /non– compliance on 19/06/2025.

In the result, appeal of the assessee is dismissed with liberty as granted. Order pronounced in the open Court on 19/06/2025