VIKAS TIWARI,GWALIOR vs. ITO 3, GWALIOR

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ITA 21/AGR/2024Status: DisposedITAT Agra06 February 2025Bench: SHRI M. BALAGANESH (Accountant Member)2 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 observed that the assessee did not show interest in prosecuting the appeal despite sufficient opportunities. Therefore, the appeal was dismissed as not maintainable.

What were the facts?

The assessee filed an appeal with a significant delay of 240 days. The registry issued a defect notice, but the assessee failed to cure the defects or file a delay condonation petition.

What were the issues?

Whether the appeal is maintainable when the assessee fails to cure defects and condone the delay.

Which sections of the Income-tax Act were involved?

Section 144

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AGRA BENCH “SMC”: AGRA

Hearing: 06/02/2025Pronounced: 06/02/2025

O R D E R PER M. BALAGANESH, A. M.: 1. The appeal in for AY 2012-13, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. NFAC’, in short] dated 24.03.2023 against the order of assessment passed u/s 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 22.11.2019 by the Assessing Officer, ITO, Ward-3(1), Gwalior (hereinafter referred to as ‘ld. AO’).

2.

At the outset, we find that there is a delay in filing of appeal by 240 days by the assessee for which a defect notice was issued by the registry on 30-5-2024. The assessee had not even bothered to cure the defects by filing a delay condonation petition together with the sworn affidavit showing sufficient cause for the delay. Since sufficient opportunities were given to the assessee, it could be safely concluded that the assessee is not interested in Vikas Tiwari prosecuting this appeal. Hence the appeal of the assessee is hereby dismissed as not maintainable for want of curing of defects.

3.

In the result, the appeal of the assessee is dismissed.

Order pronounced in the open court on 06/02/2025.

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