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Income Tax Appellate Tribunal, DELHI BENCHES “SMC” : DELHI
Before: SHRI BHAVNESH SAINI
For Assessee : -None- For Revenue : Shri S.L. Anuragi, Sr. D.R. Date of Hearing : 28.02.2019 Date of Pronouncement : 07.03.2019 ORDER This appeal by assessee has been directed against the order of Learned CIT(A)-30, New Delhi, Dated 29th May, 2018, for the assessment year 2013-2014.
In this case, A.O. passed the assessment order under section 143(3), dated 31.03.2016 making additions of Rs.11,32,000/- on account of unexplained expenditure. The assessee filed the appeal before the Learned CIT(A) on 09.09.2016. The Learned CIT(A) noted that appeal is time
2 ITA.No.5019/Del./2018 Shree Ganpati Gold Projects P. Ltd., New Delhi. barred. The assessee was given an opportunity to explain the delay in filing the appeal. However, in the absence of assessee and in the absence of compliance to the notice issued at appellate stage, the Learned CIT(A) dismissed the appeal of assessee holding it to be time barred.
The assessee has been notified the date of hearing through registered post. However, the postal authorities returned with a remark that “no such person exist” and envelope containing the notice have been returned. No other address have been given for the purpose of service of notice upon the assessee. It, therefore, appears that assessee is no more interested in prosecuting the appeal or to explain the delay in filing the appeal before the Learned CIT(A). The appeal of assessee, therefore, stand dismissed.
In the result, appeal of assessee dismissed. Order pronounced in the open Court.