PACIFIC PIPES SYSTEM PVT. LTD,AHMEDABAD vs. THE DCIT CIRCLE-3(1)(1), AHMEDABAD

The instant appeal filed by the assessee is directed against the order dated 02.06.2017 passed by the Learned Commissioner of Income Tax(Appeals)-9, Ahmedabad, arising out of the order dated 24.0.2015 passed by the Assessing Officer under section 143(3) of the Income Tax Act, 1961(hereinafter referred to as ”the act”) for Assessment Year 2012-13.

None appeared on behalf of the assessee at the time of call, neither any adjournment has been sought for. On the other hand on number of occasions the matter was fixed for hearing but it appears from the record available before us that no one appeared on behalf of the assessee to represent the case before the tribunal. Hence, having no other alternative we have decided to finalize the issue ex-parte.

It appears from the materials on record available before us that there is delay in preferring the instant appeal by the assessee before us. An affidavit affirmed by the Director of the company namely Rakshitbhai D Doshi has been filed in support of the Condonation of delay wherein the accurate financial crisis and closing of the factory of the premises since 13.03.2015 has been pleaded by the assessee but without any corroborating evidence to that effect. We, therefore, do not find any reason to condone the delay.

On the other hand it appears that no ground of appeal has been filed by the assessee while preferring the appeal and therefore on that count also the assessee’s appeal is found to be not maintainable. Hence the appeal is dismissed as not maintainable.

In the result, the appeal filed by the assessee is dismissed.