SHREE GANPATI GOLD PROJECTS P.LTD,NEW DELHI vs. ITO, WARD-23(3), NEW DELHI

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ITA 5019/DEL/2018Status: DisposedITAT Delhi07 March 2019AY 2013-143 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 CIT(A) dismissed the appeal as time-barred due to the assessee's absence and failure to explain the delay. The ITAT upheld this decision as the assessee also failed to appear and prosecute the appeal before it.

What were the facts?

The Assessing Officer made additions of Rs. 11,32,000/- on account of unexplained expenditure. The assessee filed an appeal before the CIT(A) which was noted to be time-barred. The assessee failed to appear or explain the delay.

What were the issues?

Whether the appeal filed before the CIT(A) was time-barred and whether the assessee's failure to appear warranted dismissal.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES “SMC” : DELHI

Before: SHRI BHAVNESH SAINI

Hearing: 28.02.2019Pronounced: 07.03.2019

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.

2.

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.

3.

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.

4.

In the result, appeal of assessee dismissed. Order pronounced in the open Court.

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