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Facts
The assessee filed an appeal challenging an assessment order for AY 2015-16, which was dismissed by the CIT(A). The appeal before the tribunal was filed after a delay of 418 days. The assessee also filed an application for condonation of delay.
Held
The Tribunal noted that the assessee failed to appear for hearings despite multiple notices. The affidavit filed for condonation of delay lacked a verification clause and did not provide any sufficient cause for the delay. The Departmental Representative opposed the condonation.
Key Issues
Whether the delay in filing the appeal can be condoned, and if not, whether the appeal should be dismissed as barred by limitation.
Sections Cited
143(3), 250
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, JAIPUR BENCHES, “SMC-Bench” JAIPUR
Before: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 1176/JP/2024
ORDER PER: NARINDER KUMAR, JUDICIAL MEMBER On 24-05-2023, CIT(A), NFAC, Delhi dismissed the appeal filed by the assessee. The appeal was filed while challenging the assessment order dated 12-12- 2017 passed by Assessing Officer, u/s 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘’the Act’’). The assessment order pertains to Assessment Year 2015-16.
JAI CLUB, JAIPUR VS ITO, WARD 6(2), JAIPUR 2. Vide impugned assessment, the Assessing Officer computed total income of the assessee at Rs. 45,65,404/-while taking into consideration that amount of interest of Rs.45,65,404/- earned by the assessee on FDR, was liable to income tax.
Feeling aggrieved by the impugned order passed u/s 250 of the Act, on 13- 09-2024, the assessee presented appeal before Registry of this Appellate Tribunal. The Registry reported that appeal was barred by limitation, having been filed after 418 days.
Record reveals that with the Memorandum of appeal, the assessee also filed an application seeking condonation of delay in filing the appeal. The application is accompanied by affidavit dated 06-09-2024.
It may be mentioned here that despite various notices issued to the assessee for hearing, none has put in appearance on behalf of the assessee-applicant.So, we have heard Learned DR on the application seeking condonation of delay in filing the appeal.
Learned DR has opposed the application by submitting that the assessee- applicant has failed to establish any ‘sufficient cause’ for condonation of delay in filing the appeal, and as such, the application deserves to be dismissed and the appeal be dismissed being barred by limitation.
Record reveals that various notices came to be issued by the Registry to the assessee through its Authorized Representative, and same were delivered on the JAI CLUB, JAIPUR VS ITO, WARD 6(2), JAIPUR given e-mail ID taxmanpawan@gmail.com- the address available in Form 36. But, surprisingly, no one cared to appear on behalf of the applicant. As per the details downloaded from the system and submitted by this Office, notice of hearing was firstly issued and delivered at the aforesaid e-mail ID on 27- 09-2024 for 1-10-2024; then notice was issued and delivered on 1-10-2024 for 10- 11-2024; again on 10-11-2024, notice was issued and delivered for 6-11-2024; and ultimately, notice was issued and delivered on 8-11-2024 for today i.e. 2-12-2024. Despite wait, none has appeared even today, on behalf of the assessee – applicant to persue the matter.