MANOJ KUMAR SACHDEVA,KHARGHAR vs. DC/AC CIRCLE-4, PATNA
Facts
The assessee filed an appeal against the order of the Id. Addl/JCIT(A) for the assessment year 2009-2010. The appeal was filed with a delay of 14 days, for which an application for condonation was submitted. The representative of the assessee appeared for the hearing. However, the Id. AR did not appear in proper uniform.
Held
The Adjudicating Authority condoned the delay of 14 days in filing the appeal after finding the reasons plausible. However, during the hearing, the Id. AR's appearance was not in uniform, leading the tribunal to not hear the AR. The tribunal found no reason to interfere with the order of the Id. Addl/JCIT(A) as the assessee failed to dislodge the findings of fact.
Key Issues
Whether the appeal of the assessee should be admitted despite the delay and whether the Id. AR's appearance in non-uniform warrants dismissal of the appeal.
Sections Cited
IT Act sections
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “SMC BENCH”, PATNA
Before: SHRI GEORGE MATHAN
This is an appeal filed by the assessee against the order of the Id. Addl/JCIT(A)-2, Bengaluru, dated 08.01.2025 for the assessment year 2009-2010. 2. Shri Amitesh Gupta, ld. AR appeared on behalf of the assessee. Shri Ashwani Kumar, ld. Sr. DR appeared on behalf of the revenue.
The appeal of the assessee is barred by 14 days. In this regard the assessee has filed an application for condonation of delay stating therein sufficient reasons which are plausible and not found to be false. Accordingly, the delay of 14 days in filing the present appeal is condoned and the appeal is admitted for hearing.
2
At the time of hearing, Shri Amitesh Gupta, ld. AR, who appeared on behalf of the assessee through online, was not in uniform. This being so, ld. AR is not heard and appeal is being disposed off.
As it is noticed that the assessee has not been able to dislodge any of the findings of fact as arrived at by the ld. Addl/JCIT(A) nor given any explanation for the delay in filing the appeal before the ld. Addl/JCIT(A), I find no reason to interfere in the order of the ld. Addl/JCIT(A) and consequently the order of the ld. Addl/JCIT(A) stands upheld and appeal of the assessee is dismissed.
In the result, appeal of the assessee is dismissed. Order dictated and pronounced in the open court on 06/08/2025. (GEORGE MATHAN) न्यानयक सदस्य / JUDICIAL MEMBER Kolkata; दिनाांक Dated 06/08/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to :
Appellant- 2. प्रत्यर्थी / The Respondent- आयकर आयुक्त(अपील) / The CIT(A), 3. 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, पटना / DR, ITAT, Patna आदेशािुसार/ BY ORDER, 6. गार्ड फाईल / Guard file. सत्यापपत प्रतत //// (
