SHRI MANOJ AGARWAL,NEW DELHI vs. ITO, DEHRADUN

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ITA 2634/DEL/2016Status: DisposedITAT Delhi09 March 2017AY 2010-114 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 upheld the CIT(A)'s decision not to condone the delay, finding the assessee's explanation for the delay insufficient. The appeal was dismissed on this preliminary ground.

What were the facts?

The assessee filed an appeal before the CIT(A) which was delayed by 11 months. The assessee claimed the assessment order was not served, and only an acknowledgement slip was obtained.

What were the issues?

Whether the CIT(A) erred in not condoning the significant delay in filing the appeal due to alleged non-service of the assessment order.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “SMC” NEW DELHI

Before: SHRI B.P. JAIN

For Respondent: Ms. Bedobina Chaudhari, Sr. DR
Hearing: 08/03/2017Pronounced: 09/03/2017

PER B.P. JAIN, ACCOUNTANT MEMBER:

1.

This appeal of the assessee arises from the order of ld. CIT(A), Dehradun vide order dated 1.1.2016 for the A.Y. 2010-11. The assessee has raised the following grounds of appeal:- “1. That the impugned order is bad in law as well as merits.

2. That the impugned order and proceedings are without jurisdiction.

3. That the ld. CIT(A) erred in law as well on facts in not condoning the delay of 11 months. Page 1 of 4

4. That under the facts an circumstances of the case, the ld. CIT(A) erred in dismissing the appeal in liminie by rejecting the condonation application.

2.

The brief facts of the case are that the assessee has filed the appeal before the ld. CIT (A) which is delayed by 11 months. It was argued that the order of the assessment has not been served on the assessee and only the acknowledgement slip was got signed from the assessee.

3.

I have heard the rival contentions and perused the facts of the case. It was contended by the ld. counsel for the assessee that the assessee did not receive the assessment order and therefore the assessee did not file the appeal in time. The assessee was also present in the Court who stated that only the acknowledgment slip was got signed by the notice server with a promise that the assessment order will be sent later on, this is such a statement which cannot be believed by anybody. In the circumstances and facts of the case in the absence of any sufficient cause established by the assessee I don’t find any infirmity in the order of the ld. CIT(A) who has rightly not condoned the delay. Thus appeal of the assessee is dismissed.

4.

In the result, the appeal of the assessee is dismissed.

7.

Pronounced in the open court on 09.03.2017. Sd/- (B.P. JAIN) ACCOUNTANT MEMBER Dated: 09.03.2017 Narender Copy forwarded to: 1) Appellant 2) Respondent 3) CIT 4) CIT (Appeals) 5) DR: ITAT ASSISTANT REGISTRAR

Date Draft dictated on 8.03.2017 Draft placed before author 9.03.2017 Draft proposed & placed before the second member Draft discussed/approved by Second Member.

Approved Draft comes to the Sr.PS/PS 9 .3.2017 Kept for pronouncement on File sent to the Bench Clerk 9.3.2017 Date on which file goes to the AR Date on which file goes to the Head Clerk.

Date of dispatch of Order.

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