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Income Tax Appellate Tribunal, DELHI BENCHES “SMC” : DELHI
Before: SHRI BHAVNESH SAINI
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.
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.
In the result, appeal of assessee is dismissed.
Order pronounced in the open Court.