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Facts
The assessee filed an appeal against an order from the NFAC/CIT(A) for A.Y. 2011-12. There was a delay of 49 days in filing the appeal, for which the assessee submitted an affidavit but no proper condonation application. Furthermore, the assessee did not appear for the hearing and had a history of non-compliance during previous proceedings, which led to the impugned ex-parte order.
Held
The Tribunal noted the 49-day delay in filing the appeal, the absence of a proper condonation application, and the assessee's non-appearance for the hearing. Considering the assessee's overall non-compliant and non-vigilant conduct, the Tribunal decided to dismiss the appeal in limine as not maintainable.
Key Issues
Whether the appeal, filed with a delay and lacking a proper condonation application, along with the assessee's non-compliance, is maintainable before the Tribunal.
Sections Cited
250 of the Income Tax Act, 1961
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Income Tax Appellate Tribunal, MUMBAI BENCH “D”, MUMBAI
Before: SHRI NARENDER KUMAR CHOUDHRY & SHRI GIRISH AGRAWAL
Per : Narender Kumar Choudhry, Judicial Member:
This appeal has been preferred by the assessee against the order dated 12.10.2023, impugned herein, passed by the National Faceless Appeal Center (NFAC)/ Ld. Commissioner of Income Tax (Appeals) (in short Ld. Commissioner) under section 250 of the Income Tax Act, 1961 (in short ‘the Act’) for the A.Y. 2011-12.
M/s. Romofy Mercantile Private Limited, (Previously : Glory Mercantile Private Limited)
At the outset, we observe that there is a delay of 49 days in filing the instant appeal. Though the assessee has filed an affidavit in support of condonation of delay, however, there is no proper application is available on record for condonation of delay and even otherwise the assessee is not present despite sending notice for the date of hearing on today to demonstrate the reason for delay in filing the instant appeal. Even otherwise from the impugned order, it clearly appears that the assessee in spite of affording five opportunities except seeking adjournments on three occasions, made no compliance on the two occasions which shows the conduct of the assessee as non-compliant and/or in-active or non-vigilant. Hence, considering the peculiar facts and circumstances in totality, specifically to the effect that the impugned order is an ex-parte and there is a delay of 49 days in filing the instant appeal, which is not supported by any application for condonation of delay, therefore, we are inclined to dismiss this appeal being not maintainable.
M/s. Romofy Mercantile Private Limited, (Previously : Glory Mercantile Private Limited)
In the result, the appeal filed by the assessee stands dismissed in limine being not maintainable .
Order pronounced in the open court on 26.06.2024.