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Facts
The assessee filed an appeal against an order for the assessment year 2017-18. The assessee did not respond to notices from the lower appellate authority and the Tribunal. The appeal was also found to be time-barred by 530 days.
Held
The Tribunal noted that the assessee did not respond to notices from the CIT(A) and the Tribunal. Furthermore, the appeal was filed beyond the prescribed limitation period without any application for condonation of delay.
Key Issues
Whether the appeal filed by the assessee is barred by limitation and if sufficient cause is shown for condonation of delay.
Sections Cited
143(3)
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Income Tax Appellate Tribunal, ‘H‘ BENCH
आदेश / O R D E R PER AMIT SHUKLA (J.M): The aforesaid appeal has been filed by the assessee against order dated 29/08/2022 passed by NFAC, Delhi for the quantum of assessment passed u/s.143(3) for the A.Y.2017-18.
The appeal of the assessee was decided exparte by the ld. CIT (A) as assessee did not respond to the notice sent by the ld.
M/s. Trambak Gold LLP CIT(A). Even before the Tribunal notices have been sent, however, there has been no response on behalf of the assessee.
Further, Registry has pointed out that the appeal of the assessee is time barred by 530 days and this fact was pointed out through order sheet entry dated 05/06/2024 and accordingly, notice was sent again for appearance on 05/08/2024. However today also, none appeared on behalf of the assessee. Neither, there is any application for condonation of delay justifying the reasons for delay in filing of appeal for more than 530 days. Accordingly, the appeal of the assessee is dismissed in liminie as barred by limitation.
In the result, appeal of the assessee is dismissed.
Order pronounced on 6th August, 2024.