M/S RAHUL CREATION PVT. LTD.,NEW DELHI vs. ITO, NEW DELHI

PDF · subscribers
ITA 742/DEL/2017Status: DisposedITAT Delhi01 November 2017AY 2007-083 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee neither appeared nor filed any application explaining the delay in filing the appeal. Consequently, the appeal was treated as time-barred.

What were the facts?

The assessee's appeal before the ITAT was filed 11 days beyond the prescribed time limit. The assessee was directed to file a condonation of delay application but failed to do so.

What were the issues?

The primary issue was the delay in filing the appeal before the Tribunal and the assessee's failure to provide any explanation for the same.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES “SMC” : DELHI

Before: SHRI BHAVNESH SAINI

Hearing: 01.11.2017Pronounced: 01.11.2017

ORDER This appeal by assessee has been directed against the order of the Ld. CIT(A)-10, New Delhi, dated 30th November, 2016 for the A.Y. 2007-2008.

2.

None appeared on behalf of the assessee despite service of the notice. According to column No.9, the impugned order is served upon the assessee on 30.11.2016. The office therefore, noted that assessee’s appeal is time barred by 11 days. Vide order dated 20th July, 2017, assessee-company was directed to file application for 2 ITA.No.742/Del./2017 M/s. Rahul Creation Pvt. Ltd., New Delhi. condonation of delay explaining the delay in filing the appeal.

However, till date assessee did not move any application explaining the reason for delay in filing the appeal. On the date of hearing fixed i.e., on 1st November, 2017, neither the assessee nor the Authorised Representative appeared to argue the appeal. No explanation is also filed to explain the delay in filing the appeal. It would show that assessee has no explanation for delay in filing the appeal before the Tribunal. I, therefore, treat the appeal of assessee be time barred and the same is accordingly dismissed.

3.

In the result, appeal of assessee is dismissed.

Order pronounced in the open Court.

Recent GST High Court judgments

Search GST case law →