PARAS FINCAP PVT LTD,NEW DELHI vs. ACIT,CENTRAL CIRCLE-13, NEW DELHI

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ITA 1363/DEL/2023Status: DisposedITAT Delhi28 November 2025AY 2015-16Bench: SHRI ANUBHAV SHARMA (Judicial Member), SHRI KRINWANT SAHAY (Accountant Member)3 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 noted that no one appeared for the assessee despite repeated notices and that there was a significant delay of 156 days in filing the appeals. The grounds for the delay were not well explained.

What were the facts?

The assessee's appeals were preferred against the orders of the Commissioner of Income-tax (Appeals) concerning assessment years 2012-13, 2013-14, 2015-16 & 2016-17. No representative appeared for the assessee during the hearing, despite repeated notices.

What were the issues?

Dismissal of appeals due to non-appearance of the assessee and unexplained delay in filing.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES : C : NEW DELHI

Before: SHRI ANUBHAV SHARMA & SHRI KRINWANT SAHAY

For Respondent: Shri Dayainder Singh Sidhu, CIT-DR
Hearing: 18.11.2025Pronounced: 28.11.2025

ORDER 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 . FAA who passed Appeal No. & Date of AO who passed the the appellate order order of the Ld. FAA assessment order & Date of order 1361/Del/2023 CIT(A)-28, New Delhi 26/10340/2018-19 ACIT, CC-13, New dated 27.09.2022 Delhi, dated 24.12.2018 1362/Del/2023 - DO - - DO - 26/10343/2018-19 dated 27.09.2022 - DO - - DO - 1363/Del/2023 26/10370/2018-19 dated 27.09.2022 - DO - 26/10381/2018-19 - DO - 1364/Del/2023 dated 27.09.2022

2.

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.

3.

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.

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