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Income Tax Appellate Tribunal, DELHI BENCHES “B”: DELHI
Before: SHRI BHAVNESH SAINI & SHRI PRASHANT MAHARISHI
ORDER PER BHAVNESH SAINI, J.M.
This appeal by assessee has been directed against the order of Ld. CIT(A)-1, Dehradun, dated 11th September, 2014, for the A.Y. 2007-2008.
According to Column No.9 of Form No.36, 16th October, 2014 has been mentioned as date of communication of the order appealed against. However, the assessee filed the appeal before the 2 ITA.No.7021/Del./2014 M/s. Divine Exports, Haridwar. Tribunal on 29th December, 2014. Thus, the appeal of assessee was time barred by 14 days. The Office issued defect memo to the assessee intimating the same to rectify the defect in the appeal.
However, the assessee did not take any steps. On the last date of hearing i.e., on 23.11.2017, the appeal was adjourned on the request of the assessee. The assessee was directed to take steps for explaining the delay in filing the appeal beyond the period of limitation. The appeal was adjourned to 30.11.2017. However, none appeared on behalf of the assessee at the time of hearing of the appeal. The assessee did not file any application for condonation of delay. It, therefore, appears that assessee has no explanation whatsoever to explain the delay in filing the appeal. The appeal is filed beyond the period of limitation. The appeal of the assessee is therefore, dismissed being time barred.
In the result, appeal of the assessee is dismissed.
Order pronounced in the open Court.
Sd/- Sd/- (PRASHANT MAHARISHI) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER Delhi, Dated 30th November, 2017 VBP/-
3 ITA.No.7021/Del./2014 M/s. Divine Exports, Haridwar.
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