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Facts
The assessee filed an appeal against the order of the National Faceless Appeal Centre, Delhi. The appeal was filed with a delay of 104 days and a defect memo was issued. The defect remained uncured despite several hearing dates, and no one appeared on behalf of the assessee.
Held
The Tribunal noted that the appeal was filed beyond the prescribed time limit and the delay was not condoned. Furthermore, no one appeared on behalf of the assessee to prosecute the appeal and cure the defects.
Key Issues
Whether the appeal filed by the assessee is admissible on account of delay and failure to cure defects?
Sections Cited
IT Act
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Income Tax Appellate Tribunal, “PATNA” BENCH, PATNA
(Assessment Year: 2016-17) Hansraj Educational and Welfare Trust ITO (E), Ward 1 Behind T.O.P. PO & PS. Rampur, Patna-800001 Vs. Mohalla Samir Takiya, Bihar Gaya-823001, Bihar (Appellant) (Respondent) PAN NO. AAATH9766L Assessee by : None Revenue by : Shri Rajat Datta, DR Date of hearing: 24.06.2025 Date of pronouncement: 25.06.2025 O R D E R
PER GEORGE MATHAN, JM:
This is an appeal filed by the assessee against the order of National Faceless Appeal Centre, Delhi [hereinafter referred as the learned CIT (A)] in appeal no. ITBA/NFAC/S/250/2023- 24/1063712326(1) dated 30.03.2024 for A.Y. 2016-17.
None represented both on behalf of the assessee and Shri Rajat Datta represented on behalf of the Revenue.
The appeal has been filed by the assessee on 10.09.2024 and defect memo has been issued to the assessee mentioning that the appeal is time barred by 104 days. The appeal was posted for hearing first on 9th January, 2025 and again on 6th May, 2025 and again today, i.e. on 24th June, 2025, when the matter came up for hearing, the defect has not been cured. It is also notice that none represents on behalf of the assessee, even though the notices have been issued by RPAD and email. As the defect has not been cured and as the reason for the delay has
In the result, the appeal of the assessee stands dismissed.
Order pronounced in the open court on 25.06.2025.