PARAS FINCAP PVT LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE-13, NEW DELHI
Income Tax Appellate Tribunal, DELHI BENCHES : C : NEW DELHI
Before: SHRI ANUBHAV SHARMA & SHRI KRINWANT SAHAY
PER BENCH:
These are appeals preferred by the Assessee the orders of the Ld.
Commissioner of Income-tax (Appeals) (hereinafter referred to as the First
Appellate Authority or ‘the ld. FAA’ for short) in appeals filed before him against the orders of the ld. Assessing Officer (hereinafter referred to as the Ld.
AO, for short) passed u/s 143(3) of the Income-tax Act, 1961 (hereafter referred to as ‘the Act’). Further details of the orders of the lower authorities are as under:-
ITAs No.1361 to 1364/Del/2023
Ld. FAA who passed the appellate order
Appeal No. & Date of order of the Ld. FAA
AO who passed the assessment order &
Date of order
1361/Del/2023
CIT(A)-28, New Delhi
26/10340/2018-19
dated 27.09.2022
ACIT, CC-13, New
Delhi, dated
24.12.2018
1362/Del/2023
- DO -
26/10343/2018-19
dated 27.09.2022
- DO -
1363/Del/2023
- DO -
26/10370/2018-19
dated 27.09.2022
- DO -
1364/Del/2023
-
DO -
26/10381/2018-19
dated 27.09.2022
-
DO -
At the time of hearing, none has appeared for the assessee. The record shows that notices have been repeatedly issued to the assessee since 2023 October. It appears that the assessee is not interested in prosecuting the appeals, thus, no further notices are justified.
On hearing ld. DR, it was observed that there is a delay of 156 days in filing the appeals and though an application has been filed, the grounds mentioned of some glitches in upholding the appeal electronically do not appear to be well explained. Thus, we are inclined to dismiss the appeals barred by limitation.
Order pronounced in the open court on 28.11.2025. (KRINWANT SAHAY)
JUDICIAL MEMBER
Dated: 28th November, 2025. ITAs No.1361 to 1364/Del/2023
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