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Facts
The assessee filed an appeal against the CIT(A)'s order with a delay of 1527 days. Despite repeated defect notices from the Tribunal registry regarding the lack of a delay condonation application, the assessee failed to file one. The assessee also did not appear before the Tribunal.
Held
The Tribunal noted the assessee's negligent attitude and failure to comply with procedural requirements, including the absence of a delay condonation application and non-appearance. The Assessment Order was completed under section 144 r.w.s. 147 of the Act, and the CIT(A) had also passed an ex-parte order.
Key Issues
Whether the appeal filed by the assessee, with a significant delay and without a condonation application, should be entertained by the Tribunal.
Sections Cited
250, 144, 147
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Income Tax Appellate Tribunal, “A” BENCH : BANGALORE
Before: SHRI GEORGE GEORGE K & PADMAVATHY SR
Per George George K, Vice President:
This appeal at the instance of the assessee is directed against the Order of CIT(A) dated 31.10.2019, passed under section 250 of the Income Tax Act, 1961 (hereinafter called ‘the Act’). The relevant Assessment Year is 2013-14.
There is a delay of 1527 days in filing this appeal before the Tribunal. Assessee has not filed a delay condonation application in spite of the defect notice issued by Registry stating that no delay condonation application has been filed. The first defect notice was issued from the Office of the ITAT on 07.03.2024 and second was issued on 11.06.2024. The defect notices were sent to the assessee’s email ID and postal address provided in Form 36. This appeal was posted number of times. Neither the assessee nor the AR of the assessee appeared before the Tribunal. Assessee seems to have a very negligent and nonchalant attitude. We find that the Assessment Order has been completed under section 144 r.w.s. 147 of the Act. Further, we notice that in spite of several hearing opportunities provided to the assessee by the CIT(A), assessee had appeared only once i.e., on 19.09.2018. Therefore, CIT(A) also has passed an ex-parte Order. On the facts of the instant case, since assessee has not even filed a delay condonation application in spite of repeated defect notices issued from the Office of the Tribunal, we reject the appeal of the assessee in limine by not condoning the delay of 1527 days in filing the appeal before us. Therefore, we refrain from adjudicating the issue on merits. It is ordered accordingly.
In the result, appeal filed by the assessee is dismissed.