TRAMBAK GOLD LLP,MUMBAI vs. ITO 32(1)(8), KAUTILYA BHAVAN

PDF · subscribers
ITA 1811/MUM/2024Status: DisposedITAT Mumbai06 August 2024AY 2017-18Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI OMKARESHWAR CHIDARA (Accountant Member)1 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 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.

What were the 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.

What were the issues?

Whether the appeal filed by the assessee is barred by limitation and if sufficient cause is shown for condonation of delay.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘H‘ BENCH

For Respondent: Shri Aditya Manohar Rai
Hearing: 05/08/2024Pronounced: 06/08/2024

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.

2.

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.

1.

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.

3.

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.

6.

In the result, appeal of the assessee is dismissed.

Order pronounced on 6th August, 2024.

Recent GST High Court judgments

Search GST case law →