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Income Tax Appellate Tribunal, NAGPUR BENCH, NAGPUR
Date of Hearing – 20/01/2025 Date of Order – 27/01/2025
O R D E R PER V. DURGA RAO, J.M.
Captioned appeal by the assessee is against the impugned order dated 25/10/2017, passed by the learned Commissioner of Income Tax (Appeals), [“learned CIT(A)”], for the assessment year 202017–18.
The Registry has pointed out that there is a delay of 282 days in filing the present appeal by the assessee. The assessee filed application for condonation of delay supported by Affidavit. After considering the averments made in the affidavit and in the application for condonation of delay, we are of the opinion that the assessee is prevented in filing the appeal belatedly and 2 Vikas Kakde ITA no.384/Nag./2024 we are satisfied that the delay in filing the appeal is due to situation beyond the control of the assessee. Consequently, we condone the delay of 282 days in filing the present appeal and admit the same for adjudication on merit.
When the case was called for hearing, none appeared on behalf of the assessee. Though the assessee has filed adjournment application, however, this Court finds the reason stated in the application for non–appearance is inadequate and hence the adjournment application is hereby rejected. Since the matter has not been represented before the Bench and due to lackadaisical approach of the assessee, we are of the opinion that no useful purpose would be served in keeping the matter alive. Consequently, we hold that the appeal filed by the assessee is liable to be dismissed in limine.
In the result, appeal filed by the assessee is dismissed in limine. Order pronounced in the open Court on 27/01/2025