RAJEEV JAWARIYA,GWALIOR vs. ITO, GWALIOR

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ITA 17/AGR/2024Status: HeardITAT Agra05 February 2025Bench: SHRI M. BALAGANESH (Accountant Member)1 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 the assessee was given sufficient opportunities but did not cure the defects. Therefore, the assessee was not interested in prosecuting the appeal.

What were the facts?

The assessee filed an appeal which was delayed by 88 days. The registry issued a defect notice, but the assessee failed to cure the defects by filing a delay condonation petition and affidavit.

What were the issues?

Whether the appeal is maintainable due to delay and failure to cure defects?

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

For Respondent: Shri Shalenndra Srivastava, Sr. DR
Hearing: 05/02/2025Pronounced: 05/02/2025

PER M. BALAGANESH, A. M.: 1. The appeal in for AY 2017-18, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. NFAC’, in short] dated 18.08.2023 against the order of assessment passed u/s 144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) dated 25.12.2019 by the Assessing Officer, ITO, Ward-3(2), Gwalior (hereinafter referred to as ‘ld. AO’).

2.

At the outset, we find that there is a delay in filing of appeal by 88 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 Page | 1 Rajeev Jawariya in 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 05/02/2025.

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